<SEC-DOCUMENT>0001104659-21-075897.txt : 20210603
<SEC-HEADER>0001104659-21-075897.hdr.sgml : 20210603
<ACCEPTANCE-DATETIME>20210602191030
ACCESSION NUMBER:		0001104659-21-075897
CONFORMED SUBMISSION TYPE:	S-1/A
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20210603
DATE AS OF CHANGE:		20210602

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Colombier Acquisition Corp.
		CENTRAL INDEX KEY:			0001847064
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				862062844
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-1/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-254492
		FILM NUMBER:		21990780

	BUSINESS ADDRESS:	
		STREET 1:		214 BRAZILIAN AVENUE
		STREET 2:		SUITE 200-A
		CITY:			PALM BEACH
		STATE:			FL
		ZIP:			33480
		BUSINESS PHONE:		917-359-9224

	MAIL ADDRESS:	
		STREET 1:		214 BRAZILIAN AVENUE
		STREET 2:		SUITE 200-A
		CITY:			PALM BEACH
		STATE:			FL
		ZIP:			33480
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-1/A
<SEQUENCE>1
<FILENAME>tm2110158d6_s1a.htm
<DESCRIPTION>FORM S-1/A
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> As filed with the U.S. Securities and Exchange
Commission on June 3, 2021. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: right"><B>Registration No.&nbsp;333-254492</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0;"></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"> <B>Amendment No. 3</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>to</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;S-1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNDER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Colombier Acquisition Corp.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; width: 32%; padding-bottom: 0.5pt; text-align: center"><B>Delaware </B></TD>
    <TD STYLE="white-space: nowrap; width: 2%; text-align: center"><B>&nbsp;</B></TD>
    <TD STYLE="white-space: nowrap; width: 32%; padding-bottom: 0.5pt; text-align: center"><B>6770 </B></TD>
    <TD STYLE="white-space: nowrap; width: 2%; text-align: center"></TD>
    <TD STYLE="white-space: nowrap; width: 32%; padding-bottom: 0.5pt; text-align: center"><B>86-2062844 </B></TD>
    </TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-bottom: 0.5pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction
    of&nbsp;&nbsp;incorporation or<BR>
    organization)</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 0.5pt; text-align: center"><FONT STYLE="font-size: 10pt">(Primary Standard Industrial
    Classification Code<BR>
    Number)</FONT>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 0.5pt; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer Identification
    Number)</FONT></TD>
    </TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>214 Brazilian Avenue, Suite 200-A<BR>
Palm Beach, FL 33480</B><FONT STYLE="font-size: 10pt"><BR>
</FONT><B>Telephone: (561) 805-3588</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address, including zip code, and telephone number,
including area code, of registrant&rsquo;s principal executive offices)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Omeed Malik </B><FONT STYLE="font-size: 10pt"><BR>
</FONT><B>c/o&nbsp;Colombier Acquisition Corp. </B><FONT STYLE="font-size: 10pt"><BR></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>214 Brazilian Avenue, Suite 200-A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Palm Beach, FL 33480</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Telephone: (561) 805-3588</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, address, including zip code, and telephone
number, including area code, of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copies to:</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; width: 1%; text-align: center"><B>&nbsp;</B></TD>
    <TD STYLE="white-space: nowrap; width: 48%; padding-bottom: 1pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Steven
                                            B. Boehm,&nbsp;Esq.</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Payam Siadatpour,&nbsp;Esq.<BR>
        Eversheds Sutherland (US) LLP<BR>
        700 Sixth Street, NW, Suite&nbsp;700<BR>
        Washington, DC 20001<BR>
        (202) 383-0100</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 1%; text-align: center"><B>&nbsp;</B></TD>
    <TD STYLE="white-space: nowrap; width: 1%; text-align: center"><B>&nbsp;</B></TD>
    <TD STYLE="white-space: nowrap; width: 48%; padding-bottom: 1pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Ari
                                            Edelman,&nbsp;Esq.</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Jared Kelly,&nbsp;Esq.</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Reed Smith LLP</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>599 Lexington Avenue</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, New York 10022</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(212) 521-5400</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 1%; text-align: center"><B>&nbsp;</B></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.25in; text-align: justify; text-indent: 0.25in"><B>Approximate
date of commencement of proposed sale to the public: As soon as practicable after the effective date of this registration statement.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.25in">If any of the securities
being registered on this Form&nbsp;are to be offered on a delayed or continuous basis pursuant to Rule&nbsp;415 under the Securities
Act of 1933 check the following box. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.25in">If this Form&nbsp;is
filed to register additional securities for an offering pursuant to Rule&nbsp;462(b)&nbsp;under the Securities Act, please check the
following box and list the Securities Act registration statement number of the earlier effective registration statement for the same
offering. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.25in">If this Form&nbsp;is
a post-effective amendment filed pursuant to Rule&nbsp;462(c)&nbsp;under the Securities Act, check the following box and list the Securities
Act registration statement number of the earlier effective registration statement for the same offering. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.25in">If this Form&nbsp;is
a post-effective amendment filed pursuant to Rule&nbsp;462(d)&nbsp;under the Securities Act, check the following box and list the Securities
Act registration statement number of the earlier effective registration statement for the same offering. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.25in">Indicate by check
mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or smaller reporting company.
See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo;
in Rule&nbsp;12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap">Large accelerated filer&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">Accelerated filer</TD>
    <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; width: 23%; padding-top: 1pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Non-accelerated
                                            filer <FONT STYLE="font-family: Wingdings">&#120;</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD>
    <TD STYLE="white-space: nowrap; width: 51%; padding-top: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 23%; padding-top: 1pt">Smaller reporting company</TD>
    <TD STYLE="white-space: nowrap; width: 3%; padding-top: 1pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">&#120;</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt">Emerging growth company</TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#120;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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 to Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Title of Each Class of Security Being Registered</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Amount Being <BR>
    Registered</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Proposed
    Maximum <BR> Offering Price <BR> per Security(1)</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Proposed
    Maximum <BR> Aggregate Offering <BR> Price(1)</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Amount
    of <BR> Registration Fee</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 10pt; width: 51%">Units,
    each consisting of one share of Class&nbsp;A common stock, $0.0001 par value, and one-third of one redeemable warrant&#65279;(2)</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">17,250,000 Units</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">10.00</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right; width: 10%"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">172,500,000</P></TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">18,819.75</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 10pt">Shares
    of Class&nbsp;A common stock included as part of the&nbsp;units&#65279;(3)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">17,250,000 Shares</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&mdash;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&mdash;(4)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left"></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 10pt">Redeemable
    warrants included as part of the units&#65279;(3)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">5,750,000 Warrants</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&mdash;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Total</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">172,500,000</P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">18,819.75</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(1)&nbsp;Estimated solely for the purpose of
calculating the registration fee pursuant to Rule&nbsp;457(a)&nbsp;under the Securities Act of 1933, as amended (the &ldquo;Securities
Act&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(2)&nbsp;Includes 2,250,000&nbsp;units, consisting
of 2,250,000 shares of Class&nbsp;A common stock and 750,000 redeemable warrants, which may be issued upon exercise of a 45-day option
granted to the underwriters to cover over-allotments, if any.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(3)&nbsp;Pursuant to Rule&nbsp;416 under the
Securities Act, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution
resulting from stock splits, stock dividends or similar transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(4)&nbsp;No fee pursuant to Rule&nbsp;457(g)&nbsp;under the Securities
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0.25in"><B>The Registrant
hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the Registrant
shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance
with Section&nbsp;8(a)&nbsp;of the Securities Act of 1933, as amended, or until the registration statement shall become effective on
such date as the Securities and Exchange Commission, acting pursuant to said Section&nbsp;8(a), may determine.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #FC0014"><B>The information in this preliminary
prospectus is not complete and may be changed. We may not sell these securities until the registration statement filed with the Securities
and Exchange Commission is effective. This preliminary prospectus is not an offer to sell these securities and it is not soliciting an
offer to buy these securities in any jurisdiction where the offer or sale is not permitted.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #FC0014"> <B>SUBJECT TO COMPLETION, DATED
JUNE 2, 2021</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>P R E L I M I N A R Y&nbsp;&nbsp;&nbsp;P R O S P E C T U S</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>$150,000,000</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Colombier Acquisition Corp.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>15,000,000&nbsp;Units</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Colombier Acquisition Corp.
is a newly incorporated blank check company formed for the purpose of effecting a merger, capital stock exchange, asset acquisition,
stock purchase, reorganization or similar business combination with one or more businesses, which we refer to throughout this prospectus
as our initial business combination. We have not selected any specific business combination target and we have not, nor has anyone on
our behalf, engaged in any substantive discussions, directly or indirectly, with any business combination target with respect to an initial
business combination with us. We may pursue an initial business combination target in any business or industry.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">This is an initial public
offering of our securities. Each unit has an offering price of $10.00 and consists of one share of our Class&nbsp;A common stock and
one-third of one redeemable warrant. Each whole warrant entitles the holder thereof to purchase one share of our Class&nbsp;A common
stock at a price of $11.50 per share, subject to adjustment as described in this prospectus. Only whole warrants are exercisable. The
warrants will become exercisable on the later of 30&nbsp;days after the completion of our initial business combination and 12&nbsp;months
from the closing of this offering (the &ldquo;warrant exercise date&rdquo;), and will expire five&nbsp;years after the completion of
our initial business combination or earlier upon redemption or liquidation (the &ldquo;warrant expiration date&rdquo;), as described
in this prospectus. Subject to the terms and conditions described in this prospectus, we may redeem the warrants for cash once the warrants
become exercisable. We have also granted the underwriters a 45-day option to purchase up to an additional 2,250,000&nbsp;units to cover
over-allotments, if any.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will provide our public
stockholders with the opportunity to redeem all or a portion of their shares of our Class&nbsp;A 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
described below calculated as of two business days prior to the consummation of our initial business combination, including interest
(net of amounts withdrawn to fund our working capital requirements, subject to an annual limit of $1,000,000, and/or to pay our taxes
(&ldquo;permitted withdrawals&rdquo;)), divided by the number of then outstanding public shares, subject to the limitations described
herein. If we are unable to complete our initial business combination within 24&nbsp;months from the closing of this offering, we will
redeem 100% of 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 (net of permitted withdrawals and up to $100,000 of interest to pay dissolution expenses), divided by the number of
then outstanding public shares, subject to applicable law and certain conditions as further described herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor, Colombier Sponsor
LLC, has subscribed to purchase an aggregate of 5,250,000 warrants (or 5,700,000 warrants if the underwriters&rsquo; option to purchase
additional&nbsp;units is exercised in full) at a price of $1.00 per warrant ($5,250,000 in the aggregate, or $5,700,000 in the aggregate
if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised in full) in a private placement that will close simultaneously
with the closing of this offering (the &ldquo;Private Placement&rdquo;). Each private placement warrant entitles the holder thereof to
purchase one share of our Class&nbsp;A common stock at $11.50 per share, subject to adjustment as described in this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor currently holds
4,312,500 shares of Class&nbsp;B common stock (up to 562,500 of which are subject to forfeiture depending on the extent to which the
underwriters&rsquo; option to purchase additional&nbsp;units is exercised). The shares of Class&nbsp;B common stock will automatically
convert into shares of Class&nbsp;A common stock at the time of our initial business combination on a one-for-one basis, subject to adjustment
as provided herein. Holders of our Class&nbsp;B common stock will have the right to elect all of our directors prior to the consummation
of our initial business combination. On any other matter submitted to a vote of our stockholders, holders of our Class&nbsp;B common
stock and holders of our Class&nbsp;A common stock will vote together as a single class, except as required by applicable law or stock
exchange rule.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Prior to this offering,
there has been no public market for our&nbsp;units, Class&nbsp;A common stock or warrants. We intend to apply to list our&nbsp;units
on the New York Stock Exchange (the &ldquo;NYSE&rdquo;), under the symbol &ldquo;CLBR.U&rdquo; on or promptly after the date of this
prospectus. We cannot guarantee that our securities will be approved for listing on the NYSE. The Class&nbsp;A common stock and warrants
constituting the&nbsp;units will begin separate trading on the 52nd day following the date of this prospectus, subject to certain conditions.
Once the securities constituting the&nbsp;units begin separate trading, we expect that the Class&nbsp;A common stock and warrants will
be listed on the NYSE under the symbols &ldquo;CLBR&rdquo; and &ldquo;CLBR WS,&rdquo; respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B>We are an &ldquo;emerging
growth company&rdquo; under applicable federal securities laws and will be subject to reduced public company reporting requirements.
Investing in our securities involves risks. Please see &ldquo;Risk Factors&rdquo; on page&nbsp;31. Investors will not be entitled to
protections normally afforded to investors in Rule&nbsp;419 blank check offerings.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Neither the SEC nor any
state securities commission has approved or disapproved of these securities or determined if this prospectus is truthful or complete.
Any representation to the contrary is a criminal offense.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Per Unit</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Total</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 72%; font-size: 10pt">Price to Public</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">10.00</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">150,000,000</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Underwriting Discounts and Commissions(1)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">0.55</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">8,250,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Proceeds, before expenses, to us</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">9.45</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">141,750,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in; margin: 0pt 0; text-align: justify">(1)&nbsp;Includes $0.35 per
unit, or $5,250,000 (or up to $6,037,500 if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised in full) in
the aggregate, payable to the underwriters for deferred underwriting commissions to be placed in a trust account located in the United
States as described herein. The deferred commissions will be released to the underwriters only on completion of an initial business combination,
in an amount equal to $0.35 multiplied by the number of shares of Class&nbsp;A common stock sold as part of the&nbsp;units in this offering,
as described in this prospectus. Does not include certain fees and expenses payable to the underwriters in connection with this offering.
See also &ldquo;Underwriting (Conflicts of Interest)&rdquo; for a description of compensation and other items of value payable to the
underwriters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Of the proceeds we receive
from this offering and the sale of the private placement warrants described in this prospectus, $150.0&nbsp;million, or $172.5&nbsp;million
if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised in full ($10.00 per unit in either case), will be deposited
into a U.S.-based trust account with Continental Stock Transfer&nbsp;&amp; Trust Company acting as trustee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The underwriters are offering
the&nbsp;units for sale on a firm commitment basis. The underwriters expect to deliver the&nbsp;units to the purchasers on or about &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;,
2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>B. Riley Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TABLE OF CONTENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; width: 92%; padding-bottom: 1pt"><A HREF="#b_001">SUMMARY </A></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-bottom: 1pt; text-align: right"><A HREF="#b_001">2</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_002">RISK FACTORS </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_002">31</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_003">CAUTIONARY NOTE REGARDING FORWARD-LOOKING
    STATEMENTS </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_003">57</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_004">USE OF PROCEEDS </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_004">58</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_005">DIVIDEND POLICY </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_005">60</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_006">DILUTION </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_006">61</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_007">CAPITALIZATION </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_007">63</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.15pt; padding-bottom: 0.85pt; padding-left: 10pt; text-indent: -10pt"><A HREF="#s7a_001">DISCUSSION OF
    THE COMPANY&rsquo;S EXPECTED OPERATING PLANS </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.15pt; padding-bottom: 0.85pt; text-align: right"><A HREF="#s7a_001">64</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_008">PROPOSED BUSINESS </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_008">69</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_009">MANAGEMENT </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_009">92</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#s11a_001">PRINCIPAL STOCKHOLDERS </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#s11a_001">102</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#s11a_002">CERTAIN RELATIONSHIPS AND RELATED
    PARTY TRANSACTIONS </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#s11a_002">104</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#s11a_003">DESCRIPTION OF SECURITIES </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#s11a_003">106</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_010">UNITED STATES FEDERAL INCOME TAX CONSIDERATIONS
    </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_010">118</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_011">UNDERWRITING</A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_011">124</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_012">LEGAL MATTERS </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_012">127</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_013">EXPERTS </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_013">127</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_014">WHERE YOU CAN FIND ADDITIONAL INFORMATION
    </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_014">127</A></TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt"><A HREF="#b_015">INDEX TO FINANCIAL STATEMENTS </A></TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; padding-bottom: 1.5pt; text-align: right"><A HREF="#b_015">F-1</A></TD>
    </TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>We are responsible for the information contained
in this prospectus. We have not authorized anyone to provide any information or to make any representations other than those contained
in this prospectus. We and the underwriters take no responsibility for, and can provide no assurance as to the reliability of, any other
information that others may give you. This prospectus is an offer to sell only the&nbsp;units offered hereby, but only under circumstances
and in jurisdictions where it is lawful to do so. The information contained in this prospectus is current only as of its date.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.25in; margin: 0pt 0 0pt 0.25in; text-align: center"><B>Trademarks</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This prospectus contains
references to trademarks and service marks belonging to other entities. Solely for convenience, trademarks and trade names referred to
in this prospectus may appear without the <FONT STYLE="font-size: 10pt">&reg;</FONT> or &trade; symbols, but such references are not
intended to indicate, in any way, that the applicable licensor will not assert, to the fullest extent under applicable law, its rights
to these trademarks and trade names. We do not intend our use or display of other companies&rsquo; trade names, trademarks or service
marks to imply a relationship with, or endorsement or sponsorship of us by, any other companies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_001"></A>SUMMARY</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>This summary only highlights
the more detailed information appearing elsewhere in this prospectus. As this is a summary, it does not contain all of the information
that you should consider in making an investment decision. You should read this entire prospectus carefully, including the information
under &ldquo;Risk Factors&rdquo; and our financial statements and the related notes included elsewhere in this prospectus, before investing.</I></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>Unless otherwise stated
in this prospectus or the context otherwise requires, references to:</I></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;amended
                                            and restated certificate of incorporation&rdquo; are to our certificate of incorporation
                                            to be in effect upon the completion of this offering;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;common
                                            stock&rdquo; are to our Class&nbsp;A common stock and our Class&nbsp;B common stock;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;completion
                                            window&rdquo; is the period following the completion of this offering at the end of which,
                                            if we have not completed our initial business combination, we will redeem 100% of 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 (net of permitted withdrawals and up to $100,000
                                            of interest to pay dissolution expenses), divided by the number of then outstanding public
                                            shares, subject to applicable law and certain conditions and as further described herein.
                                            The completion window ends 24&nbsp;months from the closing of this offering;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;directors&rdquo;
                                            are to our directors and director nominees;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;equity-linked
                                            securities&rdquo; are to any debt or equity securities that are convertible, exercisable
                                            or exchangeable for shares of our Class&nbsp;A common stock issued in a financing transaction
                                            in connection with our initial business combination, including but not limited to a private
                                            placement of such securities;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;Farvahar
                                            Partners&rdquo; and &ldquo;Farvahar Capital&rdquo; are to Farvahar Capital LLC, principals
                                            of which are part of the group that is serving as our sponsor.</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;founder
                                            shares&rdquo; are to shares of our Class&nbsp;B common stock and the shares of our Class&nbsp;A
                                            common stock issued upon the automatic conversion thereof at the time of our initial business
                                            combination as provided herein;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;initial
                                            stockholders&rdquo; are to our sponsor and any other holders of our founder shares immediately
                                            prior to this offering;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;letter
                                            agreement&rdquo; refers to the letter agreement, the form of which is filed as an exhibit
                                            to the registration statement of which this prospectus forms a part;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;management&rdquo;
                                            or our &ldquo;management team&rdquo; are to our officers and directors;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;permitted
                                            withdrawals&rdquo; means amounts withdrawn to fund our working capital requirements, subject
                                            to an annual limit of $1,000,000, and/or to pay our taxes and notwithstanding the annual
                                            limitation, such withdrawals can only be made from interest and not from the principal held
                                            in the trust account;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;Private
                                            Placement&rdquo; are to a subscription of 5,250,000 warrants (or 5,700,000 warrants in the
                                            aggregate if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised
                                            in full) at a price of $1.00 per warrant ($5,250,000 in the aggregate, or $5,700,000 in the
                                            aggregate if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised
                                            in full) by our sponsor in a private placement that will close simultaneously with the closing
                                            of this offering;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;private
                                            placement warrants&rdquo; are to the warrants issued to our sponsor in the Private Placement;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;public
                                            shares&rdquo; are to shares of our Class&nbsp;A common stock sold as part of the&nbsp;units
                                            in this offering (whether they are purchased in this offering or thereafter in the open market);</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;public
                                            stockholders&rdquo; are to the holders of our public shares, including our sponsor, officers
                                            and directors to the extent our sponsor, officers or directors purchase public shares, provided
                                            that each of their status as a &ldquo;public stockholder&rdquo; shall only exist with respect
                                            to such public shares;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;sponsor&rdquo;
                                            are to Colombier Sponsor LLC, a Delaware limited liability company;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;SuRo
                                            Capital Corp.&rdquo; are to a publicly traded business development company (Nasdaq: SSSS),
                                            which is a part of the group that is serving as our sponsor;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;Torch
                                            Capital&rdquo; are to Torch Capital, which is a part of the group that is serving as our
                                            sponsor;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;underwriters&rsquo;
                                            option to purchase additional&nbsp;units&rdquo; are to the underwriters&rsquo; 45-day option
                                            to purchase up to an additional 2,250,000&nbsp;units to cover over-allotments, if any;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;warrants&rdquo;
                                            are to our warrants sold as part of the&nbsp;units in this offering (whether they are purchased
                                            in this offering or thereafter in the open market) and the private placement warrants;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;warrant
                                            exercise date&rdquo; are to the date on which the warrants will become exercisable, which
                                            is the later of 30&nbsp;days after the completion of our initial business combination and
                                            12&nbsp;months from the closing of this offering;</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;warrant
                                            expiration date&rdquo; are to the date on which the warrants expire, which is five&nbsp;years
                                            after the completion of our initial business combination or earlier upon redemption or liquidation;
                                            and</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><I>&ldquo;we,&rdquo;
                                            &ldquo;us,&rdquo; &ldquo;company&rdquo; or &ldquo;our company&rdquo; are to Colombier Acquisition
                                            Corp., a Delaware corporation.</I></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>Unless we tell you otherwise,
the information in this prospectus assumes that the underwriters will not exercise their option to purchase additional&nbsp;units and
the forfeiture by our sponsor of 562,500 founder shares.</I></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>General</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are a newly incorporated
blank check company formed as a Delaware corporation 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 prospectus as
our initial business combination. We have not selected any specific business combination target and we have not, nor has anyone on our
behalf, engaged in any substantive discussions, directly or indirectly, with any business combination target with respect to an initial
business combination with us. We may pursue an initial business combination in any business or industry but expect to focus our search
on companies with enterprise value of approximately $500 million to $1.25 billion in industries where we believe our management team
and founder&rsquo;s expertise will provide us with a competitive advantage.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Sponsor Consortium</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The sponsor team (the &ldquo;Sponsors&rdquo;)
is a consortium of SuRo Capital and principals of Farvahar Partners and Torch Capital who have come together to leverage their combined
expertise and differentiated relationship network to identify and execute attractive business combination opportunities. The team is
led by our Chief Executive Officer and Chairman, Omeed Malik and Chief Financial Officer, Joe Voboril. Over the course of their seasoned
careers, our executive team has become trusted partners to owners, operators, and tastemakers across a variety of industries including
social media, sports, music, and entertainment. Many of the companies our management team has operated or advised have also been affiliated
with celebrity or influencer partners who leverage their platforms to amplify the brand and drive growth.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The respective areas of
expertise within our Sponsor consortium are complementary and mutually reinforcing to our efforts. Our sourcing origination and identification
efforts will largely be driven by principals of Farvahar Partners, which have developed significant long-term relationships in the consumer
and technology ecosystem in its capacity as a boutique investment bank and advisor to such companies, and by principals of Torch Capital,
early-stage investors with deep ties to consumer brands. Alongside these efforts, we believe that SuRo Capital Corp.&rsquo;s significant
investing experience in growth stage institutionally backed companies, paired with our CFO Joe Voboril&rsquo;s extensive investing and
structuring experience, will enhance our ability to assess potential targets and investment opportunities. Eddie Kim has helped to build
what we believe to be outstanding consumer brands across a variety of categories and will act as a key strategic advisor to any target.
Finally, post-acquisition, our relationship with our board member and Triller co-founder Ryan Kavanaugh will allow us considerable access
to celebrities and influencer partners to drive brand recognition, customer engagement, and market reach.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In sum, we believe our extensive
network of relationships with tastemakers across music, sports, film, social media, and television will enhance our ability to source
and execute a successful business combination as well as accelerate the growth trajectory and market reach of the acquired business.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Differentiated Target
Sourcing Strategy</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Our
selection process will leverage our Sponsors&rsquo; and management team&rsquo;s network of entertainment, social media, and talent agencies
as well as relationships with management teams of public and private companies, investment bankers, and venture capital investors, which
we believe should provide us with a number of business combination opportunities. We intend to deploy a proactive, thematic sourcing
strategy and to focus on companies where we believe the combination of our operating experience, relationships, capital and influencer
network can be catalysts to transform a target company and can help accelerate the target&rsquo;s growth and performance. Upon completion
of this offering, members of our management team and Sponsors will communicate with their network of relationships to articulate our
initial business combination criteria, including the parameters of our search for a target business, and will begin the disciplined process
of pursuing and reviewing promising leads.&nbsp;We believe that we are well positioned to identify attractive acquisition opportunities
in the consumer products, social, and entertainment sectors.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">In
addition to utilizing our access to industry contacts and deal flow to generate business combination opportunities, we believe that our
team&rsquo;s differentiated network provides us with an advantage in ultimately winning a transaction in a multi-bidder scenario. We
believe our team has extensive experience managing and representing talent and can use our broad relationship networks to identify the
best content creators to partner with the acquisition target and catalyze growth. As potential targets evaluate multiple acquisition
options in an increasingly competitive landscape, we believe that our unique access to influencers offers a differentiated advantage
for the target to enhance stockholder value by using the influencers&rsquo; social distribution platforms to accelerate growth, brand
awareness, and customer engagement.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Competitive Strengths</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
believe the sourcing, structuring and execution capabilities of our management team and Sponsors will provide us with a significant pipeline
of opportunities from which to evaluate and select a business that will benefit from our expertise. We may also have the benefit of using
Farvahar Capital, or another affiliate of our sponsor, as our lead financial advisor on our business combinations and other transactions.
Our competitive strengths include the following:</P>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B><I>Unique
                                            Sourcing Capabilities and Industry Access.</I></B></TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
believe the capabilities and connections associated with our management team, in combination with those of our Sponsors, will provide
us with a differentiated pipeline of acquisition opportunities that would be difficult for other participants in the market to replicate.
We expect these sourcing capabilities will be further bolstered by our management team&rsquo;s reputation and deep industry relationships.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Our
board member and strategic advisor Ryan Kavanaugh is a respected leader and established connector in the entertainment, social, and technology
space. He brings decades of entrepreneurship and relationship networks to the team - including as Co-Founder of social and distribution
platform Triller; founder of Independent Sports&nbsp;&amp; Entertainment; and as a highly successful television and film producer - which
will be instrumental to our sourcing efforts.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Triller
currently executes branding partnership campaigns for many Fortune 500 corporations. These campaigns cause Ryan to be well-attuned to
the consumer technology ecosystem, and provide him unique access to celebrities, tastemakers, and entrepreneurs. These relationships
will assist in our target sourcing efforts. Beyond target sourcing, however, Ryan&rsquo;s access to these celebrities and influencers
could ultimately drive compounding value for the acquisition target as their reach is amplified across those platforms.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Additionally,
all three members of our Sponsor group - SuRo Capital, and the principals of Farvahar Partners and Torch Capital - offer unique sourcing
capabilities given their respective businesses.</P>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B><I>Execution
                                            and Structuring Capability.</I></B></TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Our
management team and Sponsors believe that our combined expertise and reputation will allow us to source and complete transactions possessing
structural attributes that create an attractive investment thesis including the potential combination of multiple companies within a
subsector where the resulting entity would be a market-leading brand. These types of transactions are typically complex and require creativity,
industry knowledge and expertise, rigorous due diligence, and extensive negotiations and documentation. We believe that by focusing our
investment activities on these types of transactions, we are able to generate investment opportunities that have attractive risk/reward
profiles based on their valuations and structural characteristics.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Farvahar
Partners, a boutique investment bank, principals of which are members of our Sponsor group, brings execution and structuring experience
to the transaction. Farvahar Partners has developed extensive relationships across the industry by investing partner capital in growth
businesses and acting as a liquidity provider of private placements on behalf of companies and institutional investors. It also offers
advisory, investment banking and capital raising services to its clients.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B><I>Post-Acquisition
                                            Expertise in Driving Growth through Brand Engagement.</I></B></TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
believe that our team is well-positioned to leverage the notoriety of celebrities, tastemakers and influencers to grow a target&rsquo;s
brand identity.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
believe today&rsquo;s consumer marketplace is over-saturated with products and brands that often lack differentiation, significant consumer
engagement, and brand loyalty. Given the digital footprint of the &ldquo;Amazon&rdquo; world, having a good consumer product is not enough
 &ndash; the brand itself must stand out in order to drive the product to the front of a very crowded shelf.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
believe celebrity association and endorsement have the proven power to drive brand awareness and engagement. However, paid celebrity
endorsements are expensive and often inauthentic &ndash; the consumer understands their transactional nature and is less impressed with
their influence. But, brands that utilize tastemakers and influencers as partners are often successful in leveraging the celebrity association
for brand building.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Our
board member and strategic advisor Ryan Kavanaugh has spent his professional career building and amplifying brands through partnerships
with individuals who have broad reach and followership. Ryan has the ability to leverage his network to amplify brands in crowded industries
with often little differentiation. For example, he has partnered with celebrities and internet personalities as business co-owners to
utilize their platforms to launch and scale an aspirational consumer products company. Celebrity involvement and brand amplification
has differentiated the brand in a crowded marketplace.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Investment Criteria</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">We
have developed the following high-level, non-exclusive investment criteria that we will use to screen for and evaluate target businesses.
We will seek to acquire a business that:</P>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">&nbsp;
                                            <B><I>Has Strong Brand Engagement with Potential to Grow if Partnered with Our Celebrity
                                            Network</I></B></TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
intend to identify targets in which our Sponsors and management team can access their extensive network and partner with the right influencer
or group of influencers to drive brand engagement and accelerate growth. Proprietary access to tastemakers and celebrities provides the
potential acquisition target with a value of association and authenticity that drives stronger consumer awareness, engagement, and loyalty.
The acquisition target&rsquo;s associated reputable brand can be enhanced by this group&rsquo;s extensive consumer reach and access to
superior marketing and advertising talent.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">&nbsp;<B><I>Is
                                            Sourced Through our Differentiated Network.</I></B></TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;&nbsp;&nbsp;We
do not expect to participate in broadly marketed processes, but rather will aim to leverage our extensive network to source our business
combination.&nbsp;Our board member and strategic advisor Eddie Kim has a deep network in the world of leading consumer brands. Eddie
has served as a founding board member in various consumer companies that have gone on to both elevate and redefine their respective categories.
His experience helps ensure both identifying and winning the best targets for long term success.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">&nbsp;<B><I>Has
                                            a Committed and Capable Management Team.</I></B></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;&nbsp;&nbsp;We
will seek to acquire a business with a professional management team whose interests are aligned with those of our investors and complement
the expertise of our founder. Where necessary, we may also look to complement and enhance the capabilities of the target business&rsquo;s
management team by recruiting additional talent through our network of contacts.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">These
criteria are not intended to be exhaustive. Any evaluation relating to the merits of a particular initial business combination may be
based, to the extent relevant, on these general guidelines as well as on other considerations, factors and criteria that our management
may deem relevant. In the event that we decide to enter into our initial business combination with a target business that does not meet
the above criteria and guidelines, we will disclose that the target business does not meet the above criteria in our stockholder communications
related to our initial business combination, which, as discussed in this prospectus, would be in the form of tender offer documents or
proxy solicitation materials that we would file with the SEC.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Our Acquisition Process</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">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&nbsp;reviews, inspection of facilities, as well as a review of financial,
operational, legal and other information which will be made available to us.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
are not prohibited from pursuing an initial business combination with a company that is affiliated with our sponsor, founder, officers
or directors. In the event we seek to complete our initial business combination with a business that is affiliated with our sponsor,
founder, officers or directors, we, or a committee of independent and disinterested directors, will obtain an opinion from an independent
investment banking firm that is a member of the Financial Industry Regulatory Authority, or FINRA, or from an independent accounting
firm, that such an initial business combination is fair to our company from a financial point of view.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Members
of our management team may directly or indirectly own our securities following this offering, and accordingly, they 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 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.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Our
sponsor and its principals may from time to time become aware of potential business opportunities, one or more of which we may desire
to pursue, for a business combination, but we have not (nor has anyone on our behalf) engaged in any substantive discussions, directly
or indirectly, with any business combination target with respect to a business combination transaction with us.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">As
described in &ldquo;Proposed Business &thinsp;&mdash;&thinsp;Sourcing of Potential Business Combination Targets&rdquo; and &ldquo;Management&thinsp;&mdash;&thinsp;Conflicts
of Interest,&rdquo; each of our officers and directors presently has, and any of them in the future may have additional, fiduciary, contractual
or other obligations or duties to one or more other entities pursuant to which such officer or director is or will be required to present
a business combination opportunity to such entities. Our amended and restated certificate of incorporation will provide that we renounce
our interest in any corporate opportunity offered to any director or officer unless (i)&nbsp;such opportunity is expressly offered to
such person solely in his or her capacity as a director or officer of our company, (ii)&nbsp;such opportunity is one we are legally and
contractually permitted to undertake and would otherwise be reasonable for us to pursue and (iii)&nbsp;the director or officer is permitted
to refer the opportunity to us without violating another legal obligation. Accordingly, if any of our officers or directors becomes aware
of a business combination opportunity which is suitable for one or more entities to which he or she has fiduciary, contractual or other
obligations or duties, he or she will honor these obligations and duties to present such business combination opportunity to such entities
first, and only present it to us if such entities reject the opportunity and he or she determines to present the opportunity to us.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">While
neither the Sponsors nor any of our management team will have any duty to offer acquisition opportunities to us, they may become aware
of a potential transaction that is an attractive opportunity for us, which they may decide to share with us. Conflicts may arise from
their affiliation with our company, their provision of services both to us and to third-party clients, as well as from actions undertaken
by them for their own account. In performing services for other clients and also when acting for their own account, they may take commercial
steps which may have an adverse effect on us. Any of the Sponsors' or our management team&rsquo;s other activities may, individually
or in the aggregate, have an adverse effect on us, and the interests of the Sponsors and our or their respective clients or counterparties
may at times be averse to ours. Please see &ldquo;Proposed Business &thinsp;&mdash;&thinsp;Certain Potential Conflicts of Interest&rdquo;
for additional information regarding certain potential conflicts of interest relating to the Sponsors and our Management team.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif">Our
sponsor paid an aggregate of $25,000 for the founder shares, or approximately $0.006 per founder share. </FONT>As a result of the low
acquisition cost of our founder shares, our sponsor, our management team and advisors could make a substantial profit even if we select
and consummate an initial business combination with an acquisition target that subsequently declines in value or is unprofitable for
our public stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
do not believe, however, that the fiduciary, contractual or other obligations or duties of our officers or directors, or of our Sponsors
and our Management team, or policies applicable to the Sponsors or any of our Management team, will materially affect our ability to
complete our initial business combination.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our officers, directors,
Sponsors, and our Management team may participate in the formation of, or become an officer or director of, any other blank check company
prior to completion of our initial business combination. As a result, our sponsor, officers, directors, Sponsors, and our Management
team could have conflicts of interest in determining whether to present business combination opportunities to us or to any other blank
check company with which they may become involved.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Initial Business Combination</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The NYSE rules&nbsp;require
that an initial business combination must be with one or more operating businesses or assets with a fair market value equal to at least
80% of the net assets held in the trust account (net of amounts disbursed to management for working capital purposes, if applicable,
and excluding the amount of any deferred underwriting discount). We refer to this as the 80% of net assets test. If our board of directors
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 from an independent accounting firm, with respect to the satisfaction
of such criteria. We do not currently intend to purchase multiple businesses in unrelated industries in conjunction with our initial
business combination, although there is no assurance that will be the case.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 outstanding 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, but we will only complete such
business combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target
or otherwise acquires a controlling interest in the target business sufficient for it not to be required to register as an investment
company under the Investment Company Act of 1940, as amended (the &ldquo;Investment Company Act&rdquo;). Even if the post-transaction
company owns or acquires 50% or more of the voting securities of the target, our stockholders prior to our initial business combination
may collectively own a minority interest in the post-transaction company, depending on valuations ascribed to the target and us in our
initial 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 our initial
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.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation will require the affirmative vote of a majority of our board of directors, which must include a majority
of our independent directors, to approve our initial business combination (or such other vote as the applicable law or stock exchange
rules&nbsp;then in effect may require).</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We do not believe we will
need to raise additional funds following this offering in order to meet the expenditures required for operating our business. However,
if our estimates of the costs of identifying a target business, undertaking in-depth due diligence and negotiating an initial business
combination are less than the actual amount necessary to do so, we may have insufficient funds available to operate our business prior
to our initial business combination. Moreover, we may need to obtain additional financing either to complete our initial business combination
or because we become obligated to redeem a significant number of our public shares in connection with our initial business combination
or a stockholder vote to make certain amendments to our charter, in which case we may issue additional securities or incur debt in connection
with our initial business combination. In addition, we intend to target businesses with enterprise values that are greater than we could
acquire with the net proceeds of this offering and the sale of the private placement warrants, and, as a result, if the cash portion
of the purchase price exceeds the amount available to us, including from the trust account, net of amounts needed to satisfy redemptions
by public stockholders, we may be required to seek additional financing to complete such proposed initial business combination. We may
also obtain financing prior to the closing of our initial business combination to fund our working capital needs and transaction costs
in connection with our search for and completion of our initial business combination. There is no limitation on our ability to raise
funds through the issuance of equity or equity-linked securities or through loans, advances or other indebtedness in connection with
our initial business combination, including pursuant to forward purchase agreements or backstop arrangements we may enter into following
the consummation of this offering. Subject to compliance with applicable securities laws, we would only complete such financing simultaneously
with the completion of our business combination. If we are unable to complete our initial business combination because we do not have
sufficient funds available to us, we will be forced to cease operations and liquidate the trust account upon expiration of the completion
window. In addition, following our initial business combination, if cash on hand is insufficient, we may need to obtain additional financing
in order to meet our obligations.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Prior to the date of this
prospectus, we will file a registration statement on Form&nbsp;8-A with the SEC to voluntarily register our securities under Section&nbsp;12
of the Exchange Act. As a result, we will be subject to the rules&nbsp;and regulations promulgated under the Exchange Act. We have no
current intention of filing a Form&nbsp;15 to suspend our reporting or other obligations under the Exchange Act prior or subsequent to
the consummation of our initial business combination.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Risk Factors Summary</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our business is subject
to numerous risks and uncertainties, including those highlighted in the section titled &ldquo;Risk Factors&rdquo; immediately following
this prospectus summary. These risks include, but are not limited to, risks associated with:</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">being
                                            a newly incorporated company with no operating history and no revenues;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">our
                                            ability to complete our initial business combination, including risks arising from the uncertainty
                                            resulting from the COVID-19 pandemic;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">our
                                            public shareholders&rsquo; ability to exercise redemption rights;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">the
                                            requirement that we complete our initial business combination within the completion window;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">the
                                            possibility that NYSE may delist our securities from trading on its exchange;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">being
                                            declared an investment company under the Investment Company Act;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">complying
                                            with changing laws and regulations;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">the
                                            performance of the prospective target business or businesses;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">our
                                            ability to select an appropriate target business or businesses;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">the
                                            pool of prospective target businesses available to us and the ability of our officers and
                                            directors</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">to
                                            generate a number of potential business combination opportunities;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">the
                                            issuance of additional Class&nbsp;A common stock in connection with a business combination
                                            that may dilute the interest of our shareholders;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">the
                                            incentives to our sponsor, officers and directors to complete a business combination to avoid
                                            losing their entire investment in us if our initial business combination is not completed;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">our
                                            officers and directors allocating their time to other businesses and potentially having conflicts
                                            of interest with our business or in approving our initial business combination;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">our
                                            success in retaining or recruiting, or changes required in, our officers, key employees or
                                            directors following our initial business combination;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">our
                                            ability to obtain additional financing to complete our initial business combination;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">our
                                            ability to amend the terms of warrants in a manner that may be adverse to the holders of
                                            public warrants;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">our
                                            ability to redeem your unexpired warrants prior to their exercise;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">our
                                            public securities&rsquo; potential liquidity and trading; and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">provisions
                                            in our amended and restated certificate of incorporation and Delaware law that may have the
                                            effect of inhibiting a takeover of us and discouraging lawsuits against our directors and
                                            officers.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Implications of Being an Emerging Growth Company</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are an &ldquo;emerging
growth company,&rdquo; as defined in Section&nbsp;2(a)&nbsp;of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;),
as modified by the Jumpstart Our Business Startups Act of 2012 (the &ldquo;JOBS Act&rdquo;). As such, we are eligible to take advantage
of certain exemptions from various reporting requirements that are applicable to other public companies that are not &ldquo;emerging
growth companies&rdquo; including, but not limited to, not being required to comply with the auditor attestation requirements of Section&nbsp;404
of the Sarbanes-Oxley Act of 2002 (the &ldquo;Sarbanes-Oxley Act&rdquo;), reduced disclosure obligations regarding executive compensation
in our periodic reports and proxy statements, and exemptions from the requirements of holding a non-binding advisory vote on executive
compensation and stockholder approval of any golden parachute payments not previously approved. If some investors find our securities
less attractive as a result, there may be a less active trading market for our securities and the prices of our securities may be more
volatile.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, Section&nbsp;107
of the JOBS Act also provides that an &ldquo;emerging growth company&rdquo; can take advantage of the extended transition period provided
in Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act for complying with new or revised accounting standards. In other words, an &ldquo;emerging
growth company&rdquo; can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies.
We intend to take advantage of the benefits of this extended transition period.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will remain an emerging
growth company until the earlier of: (1)&nbsp;the last day of the fiscal year (a)&nbsp;following the fifth anniversary of the completion
of this offering, (b)&nbsp;in which we have total annual gross revenue of $1.07&nbsp;billion or more, or (c)&nbsp;in which we are deemed
to be a large accelerated filer, which means the market value of our common stock that is held by non-affiliates exceeds $700&nbsp;million
as of the end of the prior fiscal year&rsquo;s second fiscal quarter; and (2)&nbsp;the date on which we have issued more than $1.00&nbsp;billion
in non-convertible debt during the prior three-year period. References herein to &ldquo;emerging growth company&rdquo; shall have the
meaning associated with it in the JOBS Act.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Corporate Information</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our executive offices are
located at 214 Brazilian Avenue, Suite 200-A, Palm Beach, FL 33480 and our telephone number is (561) 805-3588. Upon completion of this
offering, our corporate website address will be colombierspac.com. Our website and the information contained on, or that can be accessed
through, the website is not deemed to be incorporated by reference in, and is not considered part of, this prospectus. You should not
rely on any such information in making your decision whether to invest in our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Split-Segment; Name: Split 0002 -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>The Offering</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>In making your decision
whether to invest in our securities, you should take into account not only the backgrounds of the members of our management team, but
also the special risks we face as a blank check company and the fact that this offering is not being conducted in compliance with Rule&nbsp;419
promulgated under the Securities Act. You will not be entitled to protections normally afforded to investors in Rule&nbsp;419 blank check
offerings. You should carefully consider these and the other risks set forth in the section below entitled &ldquo;Risk Factors.&rdquo;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Securities Offered</B></FONT></TD>
    <TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 55%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,000,000&nbsp;units
    (plus 2,250,000&nbsp;additional units if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised in full),
    at $10.00 per unit, each unit consisting of:</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&bull;&#8239;&#8239;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 53%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">one
    share of Class&nbsp;A common stock; and</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&bull;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">one-third
    of one redeemable warrant to purchase one share of Class&nbsp;A common stock.</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%"><B>Proposed NYSE symbols</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 55%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Units: &ldquo;CLBR.U&rdquo;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Class&nbsp;A Common Stock: &ldquo;CLBR&rdquo;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Warrants: &ldquo;CLBR WS&rdquo;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><B>Trading commencement and separation of Class&nbsp;A common stock and warrants</B></TD>
    <TD>&nbsp;</TD>
    <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The&nbsp;units are expected to begin
        trading promptly after the date of this prospectus. The Class&nbsp;A common stock and warrants constituting the&nbsp;units will
        begin separate trading on the 52nd day following the date of this prospectus unless B. Riley Securities, or B. Riley informs
        us of its decision to allow earlier separate trading, subject to our having filed the Current Report on Form&nbsp;8-K described
        below and having issued a press release announcing when such separate trading will begin. Once the shares of Class&nbsp;A common
        stock and warrants commence separate trading, holders will have the option to continue to hold&nbsp;units or separate their&nbsp;units
        into the component securities. Holders will need to have their brokers contact our transfer agent in order to separate the&nbsp;units
        into shares of Class&nbsp;A common stock and warrants. No fractional warrants will be issued upon separation of the&nbsp;units
        and only whole warrants will trade. Accordingly, unless you purchase at least three&nbsp;units, you will not be able to receive
        or trade a whole warrant.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In no event will the Class&nbsp;A common
        stock and warrants be traded separately until we have filed with the SEC a Current Report on Form&nbsp;8-K, which includes an
        audited balance sheet of our company reflecting our receipt of the gross proceeds at the closing of this offering. We will file
        the Current Report on Form&nbsp;8-K promptly after the closing of this offering. If the underwriters&rsquo; option to purchase
        additional&nbsp;units is exercised following the initial filing of such Current Report on Form&nbsp;8-K, a second or amended
        Current Report on Form&nbsp;8-K will be filed to provide updated financial information to reflect the exercise of the underwriters&rsquo;
        option to purchase additional&nbsp;units.</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><B>Units:</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in"><B>Number outstanding before this offering:</B></TD>
    <TD>&nbsp;</TD>
    <TD>None.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; width: 43%"><B>Number outstanding after this offering:</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 55%">15,000,000<SUP>(1)</SUP></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><B>Common Stock:</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in"><B>Number outstanding before this offering:</B></TD>
    <TD>&nbsp;</TD>
    <TD>4,312,500<FONT STYLE="font-size: 10pt"><SUP>(2)(4)</SUP></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in"><B>Number outstanding after this offering:</B></TD>
    <TD>&nbsp;</TD>
    <TD>18,750,000 <FONT STYLE="font-size: 10pt"><SUP>(1)(3)(4)</SUP></FONT> &nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><B>Warrants:</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in"><B>Number of private placement warrants to be sold in the Private Placement:</B></TD>
    <TD>&nbsp;</TD>
    <TD>5,250,000</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in"><B>Number of warrants to be outstanding after this offering and the Private Placement:</B></TD>
    <TD>&nbsp;</TD>
    <TD>10,250,000</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><B>Exercisability</B></TD>
    <TD>&nbsp;</TD>
    <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each whole warrant offered in this offering
        is exercisable to purchase one share of our Class&nbsp;A common stock, subject to adjustment as provided herein, and only whole
        warrants are exercisable. No fractional warrants will be issued upon separation of the&nbsp;units and only whole warrants will
        trade.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We structured each unit to contain one-third
        of one warrant, with each whole warrant exercisable for one share of Class&nbsp;A common stock, as compared to&nbsp;units issued
        by some other similar blank check companies which contain whole warrants exercisable for one whole share, in order to reduce
        the dilutive effect of the warrants upon completion of our initial business combination as compared to&nbsp;units that each contain
        a warrant to purchase one whole share, thus making us, we believe, a more attractive business combination partner for target
        businesses.</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><B>Exercise price</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">$11.50 per share of Class&nbsp;A common stock, subject to adjustment as described herein.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><B>Exercise period </B></TD>
    <TD>&nbsp;</TD>
    <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The warrants will become exercisable
        on the warrant exercise date, which is the later of:</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&bull;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;30&nbsp;days
        after the completion of our initial business combination; and</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<FONT STYLE="font-family: Times New Roman, Times, Serif">&bull;</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;12&nbsp;months
        from the closing of this offering;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 55%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">provided
    in each case that we have an effective registration statement under the Securities Act covering the issuance of the shares of common
    stock issuable upon exercise of the warrants and a current prospectus relating to them is available (or we permit holders to exercise
    their warrants on a cashless basis under the circumstances specified in the warrant agreement).</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><SUP>(<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</FONT>)
</SUP>Assumes no exercise of the underwriters&rsquo; option to purchase additional&nbsp;units and the forfeiture by our sponsor of 562,500
founder shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><SUP>(<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</FONT>)
</SUP>Consists solely of founder shares and includes up to 562,500 shares that are subject to forfeiture by our sponsor depending on
the extent to which the underwriters&rsquo; option to purchase additional&nbsp;units is exercised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><SUP>(3) </SUP>Includes 15,000,000 public shares
and 3,750,000 founder shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><SUP>(4)</SUP> Founder shares are classified
as shares of Class&nbsp;B common stock, which shares will automatically convert into shares of Class&nbsp;A common stock at the time
of our initial business combination on a one-for-one basis, subject to adjustment as described below adjacent to the caption &ldquo;Founder
shares conversion and anti-dilution rights.&rdquo;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 55%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    are not registering the shares of Class&nbsp;A common stock issuable upon exercise of the warrants at this time. However, we have
    agreed that as soon as practicable, but in no event later than 15 business days after the closing of our initial business combination,
    we will use our reasonable best efforts to file with the SEC, and within 60 business days following our initial business combination
    to have declared effective, a registration statement covering the issuance of the shares of Class&nbsp;A common stock issuable upon
    exercise of the warrants and to maintain a current prospectus relating to those shares of Class&nbsp;A common stock until the warrants
    expire or are redeemed, as specified in the warrant agreement. If a registration statement covering the shares of Class&nbsp;A common
    stock issuable upon exercise of the warrants is not effective by the 60th business day after the closing of our initial business
    combination, warrant holders may, until such time as there is an effective registration statement and during any period when we will
    have failed to maintain an effective registration statement, exercise warrants on a &ldquo;cashless basis&rdquo; in accordance with
    Section&nbsp;3(a)(9)&nbsp;of the Securities Act or another exemption. Notwithstanding the above, if our Class&nbsp;A common stock
    is at the time of any exercise of a warrant not listed on a national securities exchange such that it satisfies the definition of
    a &ldquo;covered security&rdquo; under Section&nbsp;18(b)(1)&nbsp;of the Securities Act, we may, at our option, require holders of
    public warrants who exercise their warrants to do so on a &ldquo;cashless basis&rdquo; in accordance with Section&nbsp;3(a)(9)&nbsp;of
    the Securities Act and, in the event we so elect, we will not be required to file or maintain in effect a registration statement,
    and in the event we do not so elect, we will use our best efforts to register or qualify the shares under applicable blue sky laws
    to the extent an exemption is not available. The warrants will expire at 5:00&nbsp;p.m., New York City time on the warrant expiration
    date, which is five&nbsp;years after the completion of our initial business combination or earlier upon redemption or liquidation.
    On the exercise of any warrant, the warrant exercise price will be paid directly to us and not placed in the trust account.</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 43%">Redemption of warrants</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 55%; text-align: justify">Once the warrants become exercisable, we may
    redeem the outstanding warrants (except as described herein with respect to the private placement warrants):</TD></TR>
</TABLE>


<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&bull;&#8239;&#8239;&#8239;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
    whole and not in part;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&bull;&#8239;&#8239;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">at a price
    of $0.01 per warrant;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&bull;&#8239;&#8239;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">upon a
    minimum of 30&nbsp;days&rsquo; prior written notice of redemption, which we refer to as&#8239;the 30-day redemption period; and</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&bull;&#8239;&#8239;&#8239;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if, and
    only if, the closing price of our Class&nbsp;A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock
    dividends, reorganizations,recapitalizations and the like) for any 20 trading days within a 30-trading day period ending on the third
    trading day prior to the date on which we send the notice of redemption to the warrant holders.</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 55%">We will not redeem the warrants for cash unless a registration statement under the Securities
    Act covering the issuance of the shares of Class&nbsp;A common stock issuable upon exercise of the warrants is then effective and
    a current prospectus relating to those shares of common stock is available throughout the 30-day redemption period, except if the
    warrants may be exercised on a cashless basis and such cashless exercise is exempt from registration under the Securities Act. If
    and when the warrants become redeemable by us, we may exercise our redemption right even if we are unable to register or qualify
    the underlying securities for sale under all applicable state securities laws.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><B>Cashless Exercise</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">If we call the warrants for redemption for cash, as described above, our management will have the
    option to require all holders that wish to exercise warrants to do so on a &ldquo;cashless basis.&rdquo; In determining whether to
    require all holders to exercise their warrants on a &ldquo;cashless basis,&rdquo; our management will consider, among other factors,
    our cash position, the number of warrants that are outstanding and the dilutive effect on our stockholders of issuing the maximum
    number of shares of Class&nbsp;A common stock issuable upon the exercise of our warrants. In such event, each holder would pay the
    exercise price by surrendering the warrants for that number of shares of Class&nbsp;A common stock equal to the quotient obtained
    by dividing (x)&nbsp;the product of the number of shares of Class&nbsp;A common stock underlying the warrants, multiplied by the
    excess of the &ldquo;fair market value&rdquo; of our Class&nbsp;A common stock (defined above) over the exercise price of the warrants
    by (y)&nbsp;the fair market value. Please see &ldquo;Description of Securities&nbsp;&mdash;&nbsp;Warrants&nbsp;&mdash; Public Stockholders&rsquo;
    Warrants&rdquo; for additional information.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><B>Election of directors; voting rights</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">Prior to the consummation of our initial business combination, only holders of our Class&nbsp;B common
    stock will have the right to vote on the election of directors. Holders of the Class&nbsp;A common stock will not be entitled to
    vote on the election of directors during such time. These provisions of our amended and restated certificate of incorporation may
    only be amended if approved by a majority of at least 90% of our common stock voting at a stockholder meeting. With respect to any
    other matter submitted to a vote of our stockholders, including any vote in connection with our initial business combination, except
    as required by applicable law or stock exchange rule, holders of our Class&nbsp;A common stock and holders of our Class&nbsp;B common
    stock will vote together as a single class, with each share entitling the holder to one vote. In connection with our initial business
    combination, we may enter into a shareholders agreement or other arrangements with the shareholders of the target or other investors
    to provide for voting or other governance arrangements that differ from those in effect upon completion of this offering.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Founder shares</B></FONT></TD>
    <TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 55%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
    February&nbsp;15,&nbsp;2021, our sponsor purchased an aggregate of 4,312,500 founder shares for an aggregate purchase price of $25,000,
    or approximately $0.006 per share. The number of founder shares issued was determined based on the expectation that the founder shares
    would represent 20% of the outstanding shares of common stock upon the completion of this offering. Prior to the initial investment
    in the company of $25,000 by our sponsor, the company had no assets, tangible or intangible. The purchase price of the founder shares
    was determined by dividing the amount of cash contributed to us by the number of founder shares issued. If we increase or decrease
    the size of this offering, we will effect a stock dividend or a share contribution back to capital or other appropriate mechanism,
    as applicable, with respect to our Class&nbsp;B common stock immediately prior to the consummation of this offering in such amount
    as to maintain the ownership of founder shares by our initial stockholders at 20% of our issued and outstanding shares of our common
    stock upon the consummation of this offering.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The 562,500
    founder shares are subject to forfeiture by our sponsor depending on the extent to which the underwriters&rsquo; option to purchase
    additional&nbsp;units is exercised.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The founder
    shares are identical to the shares of Class&nbsp;A common stock included in the&nbsp;units being sold in this offering, except that:</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">only
    holders of the founder shares have the right to vote on the election and removal of directors prior to the consummation of our initial
    business combination;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;&#8239;&#8239;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the founder
    shares are subject to certain transfer restrictions, as described in more detail below;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our sponsor,
    officers and directors have entered into letter agreements with us, pursuant to which they have agreed: (1)&nbsp;to waive their redemption
    rights with respect to any founder shares and public shares held by them, as applicable, in connection with the completion of our
    initial business combination; (2)&nbsp;to waive their redemption rights with respect to any founder shares and public shares held
    by them in connection with a stockholder vote to approve an amendment to our amended and restated certificate of incorporation to
    modify the substance or timing of our obligation to provide for the redemption of our public shares in connection with an initial
    business combination or to redeem 100% of our public shares if we have not consummated our initial business combination within the
    completion window; and (3)&nbsp;to waive their rights to liquidating distributions from the trust account with respect to any founder
    shares they hold if we fail to complete our initial business combination within the transfer restrictions on founder completion window
    (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 completion window). If we submit our initial business combination
    to our public stockholders for a vote, our initial stockholders, officers and directors have agreed to vote any founder shares and
    any public shares held by them in favor of our initial business combination. As a result, in addition to our initial stockholders&rsquo;
    founder shares, we would need 5,625,001, or 37.5%, of the 15,000,000 public shares sold in this offering to be voted in favor of
    an initial business combination (assuming all issued and outstanding shares are voted and the underwriters&rsquo; option to purchase
    additional&nbsp;units is not exercised) in order to have such initial business combination approved;</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 2%"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="width: 49%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the founder
    shares are automatically convertible into shares of our Class&nbsp;A common stock at the time of our initial business combination,
    on a one-for-one basis, subject to adjustment pursuant to certain anti-dilution rights, as described in more detail below; and</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the holders of the founder
    shares are entitled to registration rights.</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 43%"><B>Transfer restrictions on founder shares</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 55%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our sponsor, founder,
                           officers and directors have agreed not to transfer, assign or sell any founder shares held by them until the
                           earlier to occur of: (1)&nbsp;one year after the completion of our initial business combination; or (2)&nbsp;the
                           date on which we complete a liquidation, merger, stock exchange, reorganization or other similar transaction
                           after our initial business combination that results in all of our public stockholders having the right to
                           exchange their shares of common stock for cash, securities or other property (except as described herein under
                           &ldquo;Principal Stockholders &mdash; Transfers of Founder Shares and Private Placement Warrants&rdquo;).
                           Any permitted transferees would be subject to the same restrictions and other agreements of our sponsor with
                           respect to any founder shares. We refer to such transfer restrictions throughout this prospectus as the lock-up.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Notwithstanding the foregoing, if the
        closing price of our common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations,
        recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after our
        initial business combination, the founder shares will be released from the lock-up.</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><B>Founder shares conversion and anti-dilution rights</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">The shares of Class&nbsp;B common stock will automatically convert into shares of Class&nbsp;A common
    stock at the time of our initial business combination on a one-for-one basis, subject to adjustment as provided herein. In the case
    that additional shares of Class&nbsp;A common stock, or equity-linked securities, are issued or deemed issued in excess of the amounts
    sold in this offering and related to the closing of our initial business combination, the ratio at which shares of Class&nbsp;B common
    stock shall convert into shares of Class&nbsp;A common stock will be adjusted (unless the holders of a majority of the outstanding
    shares of Class&nbsp;B common stock agree to waive such anti-dilution adjustment with respect to any such issuance or deemed issuance)
    so that the number of shares of Class&nbsp;A common stock issuable upon conversion of all shares of Class&nbsp;B common stock will
    equal, in the aggregate, on an as-converted basis, 20% of the total number of all shares of common stock outstanding upon completion
    of this offering plus all shares of Class&nbsp;A common stock and equity-linked securities issued or deemed issued in connection
    with our initial business combination (net of the number of shares of Class&nbsp;A common stock redeemed in connection with our initial
    business combination), excluding any shares or equity-linked securities issued, or to be issued, to any seller in our initial business
    combination in consideration for such seller&rsquo;s interest in the business combination target and any private placement warrants
    issued upon the conversion of working capital loans made to us.</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 43%"><B>Private placement warrants</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 55%">Our sponsor has subscribed to purchase an aggregate of 5,250,000 private placement warrants
    (or 5,700,000 if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised in full) at a price of $1.00 per warrant
    ($5,250,000 in the aggregate or $5,700,000 in the aggregate if the underwriters&rsquo; option to purchase additional&nbsp;units is
    exercised in full) in the Private Placement. Each private placement warrant entitles the holder thereof to purchase one share of
    Class&nbsp;A common stock at a price of $11.50 per share, subject to adjustment as provided herein. The private placement warrants
    will not be redeemable by us so long as they are held by our sponsor or its permitted transferees (except as described below under
    &ldquo;Principal Stockholders&nbsp;&mdash; Transfers of Founder Shares and Private Placement Warrants&rdquo;). If the private placement
    warrants are held by holders other than our sponsor or its permitted transferees, the private placement warrants will be redeemable
    by us and exercisable by the holders on the same basis as the warrants included in the&nbsp;units being sold as part of this offering.
    Our sponsor, as well as its permitted transferees, have the option to exercise the private placement warrants on a cashless basis.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><B>Transfer restrictions on private placement warrants</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">The private placement warrants (including the Class&nbsp;A common stock issuable upon exercise of
    the private placement warrants) will not be transferable, assignable or salable until 30&nbsp;days after the completion of our initial
    business combination (except as described under the section of this prospectus entitled &ldquo;Principal Stockholders&nbsp;&mdash;
    Transfers of Founder Shares and Private Placement Warrants&rdquo;).</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proceeds
    to be held in trust account</B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The rules&nbsp;of
    the NYSE provide that at least 90% of the gross proceeds from this offering and the sale of the private placement warrants be deposited
    in a trust account. Of the net proceeds we will receive from this offering and the sale of the private placement warrants described
    in this prospectus, $150,000,000 ($10.00 per unit), or $172,500,000 ($10.00 per unit) if the underwriters&rsquo; option to purchase
    additional&nbsp;units is exercised in full, will be deposited into a segregated trust account located in the United States with Continental
    Stock Transfer&nbsp;&amp; Trust Company acting as trustee and an aggregate of approximately $1,240,000&nbsp;will be used to pay expenses
    in connection with the closing of this offering and $1,010,000 for working capital following this offering. The proceeds to be placed
    in the trust account include $5,250,000 (or up to $6,037,500 if the underwriters&rsquo; option to purchase additional&nbsp;units
    is exercised in full) in deferred underwriting commissions. The funds in the trust account will be invested only in U.S. government
    treasury bills with a maturity of 185&nbsp;days or less or in money market funds that meet certain conditions under Rule&nbsp;2a-7
    under the Investment Company Act and that invest only in direct U.S. government obligations.</FONT></TD></TR>
</TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 55%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
    with respect to interest earned on the funds held in the trust account that may be released to us as described below, the funds held
    in the trust account will not be released from the trust account until the earliest of: (1)&nbsp;the completion of our initial business
    combination; (2)&nbsp;the redemption of any public shares properly submitted in connection with a stockholder vote to amend our amended
    and restated certificate of incorporation (i)&nbsp;to modify the substance or timing of our obligation to provide for the redemption
    of our public shares in connection with an initial business combination or to redeem 100% of our public shares if we do not complete
    our initial business combination within the completion window or (ii)&nbsp;with respect to any other material provisions relating
    to the rights of holders of our Class&nbsp;A Common Stock prior to our initial business combination or pre-initial business combination
    business activity; and (3)&nbsp;the redemption of all of our public shares if we are unable to complete our initial business combination
    within the completion window, subject to applicable law.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><B>Anticipated expenses and funding sources</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">Unless and until we complete our initial business combination, no proceeds held in the trust account
    will be available for our use, except permitted withdrawals. The funds in the trust account will be invested only in U.S. government
    treasury bills with a maturity of 185&nbsp;days or less or in money market funds that meet certain conditions under Rule&nbsp;2a-7
    under the Investment Company Act and that invest only in direct U.S. government obligations. Based upon current interest rates, we
    expect the trust account to generate approximately $12,000 of interest annually (assuming an interest rate of 0.08% per year); however,
    we can provide no assurances regarding this amount. Unless and until we complete our initial business combination, we may pay our
    expenses only from such interest withdrawn from the trust account and any loans or additional investments from our sponsor, members
    of our management team or any of their respective affiliates or other third parties, although they are under no obligation or other
    duty to loan funds to, or invest in, us, and provided that any such loans will not have any claim on the proceeds held in the trust
    account unless such proceeds are released to us upon completion of our initial business combination. If we complete our initial business
    combination, we expect to repay such loaned amounts out of the proceeds of the trust account released to us. In the event that our
    initial business combination does not close, we may use a portion of the working capital held outside the trust account to repay
    such loaned amounts but no proceeds from our trust account would be used to repay such loaned amounts. Up to $1,500,000 of all loans
    made to us by our sponsor, an affiliate of our sponsor or our officers and directors may be convertible into warrants at a price
    of $1.00 per warrant at the option of the lender at the time of the business combination. The warrants would be identical to the
    private placement warrants issued to our sponsor.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 43%"><B>Conditions to completing our initial business combination</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 55%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt ; text-align: justify">There is no limitation
                           on our ability to raise funds privately or through loans in connection with our initial business combination.
                           The NYSE rules&nbsp;require that an initial business combination must be with one or more operating businesses
                           or assets with a fair market value equal to at least 80% of the net assets held in the trust account (net
                           of amounts disbursed to management for working capital purposes, if applicable, and excluding the amount of
                           any deferred underwriting discount). We do not currently intend to purchase multiple businesses in unrelated
                           industries in conjunction with our initial business combination, although there is no assurance that will
                           be the case.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If our board of directors 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 from an independent accounting firm. We will complete our initial business
        combination only if the post-transaction company in which our public stockholders own shares will own or acquire 50% or more
        of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target business sufficient
        for it not to be required to register as an investment company under 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 our initial business combination
        may collectively own a minority interest in the post-transaction company, depending on valuations ascribed to the target and
        us in our initial business combination transaction. 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, provided that in the event that our initial 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.</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Permitted
    purchases of public shares and public warrants by our affiliates</B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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, directors, officers, advisors or any of their respective affiliates
    may purchase public shares or public warrants or a combination thereof 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 or other duty
    to do so. Please see &ldquo;Proposed Business&nbsp;&mdash; Permitted purchases of our securities&rdquo; for a description of how
    such persons will determine from which stockholders to seek to acquire securities. There is no limit on the number of shares or warrants
    such persons may purchase, or any restriction on the price that they may pay.</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 55%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
    such price per share may be different than the amount per share a public stockholder would receive if it elected to redeem its shares
    in connection with our initial business combination. However, such persons have no current commitments, plans or intentions to engage
    in such transactions and have not formulated any terms or conditions for any such transactions. In the event our sponsor, directors,
    officers, advisors or any of their affiliates determine to make any such purchases at the time of a stockholder vote relating to
    our initial business combination, such purchases could have the effect of influencing the vote necessary to approve such transaction.
    None of the funds in the trust account will be used to purchase public shares or public warrants in such transactions. If they engage
    in such transactions, they will be restricted from making 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&nbsp;M under the Exchange Act. Prior to
    the consummation of this offering, we will adopt an insider trading policy which will require insiders to:</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">refrain
    from purchasing securities when they are in possession of any material non-public information; and</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">to clear
    all trades with our compliance personnel or legal counsel prior to execution. We cannot currently determine whether our insiders
    will make such purchases pursuant to a Rule&nbsp;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&nbsp;10b5-1 plan or determine that such a plan is not necessary.</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 55%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    do not currently anticipate that such purchases, if any, would constitute a tender offer subject to the tender offer rules&nbsp;under
    the Exchange Act or a going-private transaction subject to the going-private rules&nbsp;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.
    Our sponsor, directors, officers, advisors or any of their respective affiliates will be restricted from making purchases if such
    purchases would violate Section&nbsp;9(a)(2)&nbsp;of or Rule&nbsp;10b-5 under the Exchange Act.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We expect
    that any such purchases will be reported pursuant to Section&nbsp;13 and Section&nbsp;16 of the Exchange Act to the extent such purchasers
    are subject to such reporting requirements. None of the funds held in the trust account will be used to purchase shares or public
    warrants in such transactions prior to completion of our initial business combination. Please see &ldquo;Proposed Business&nbsp;&mdash;
    Permitted purchases of our securities&rdquo; for a description of how our sponsor, directors, officers, advisors or any of their
    respective affiliates will select which stockholders to purchase securities from in any private transaction.</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 55%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    purpose of any such purchases of shares could be to vote such shares in favor of the initial business combination and thereby increase
    the likelihood of obtaining stockholder approval of the initial 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 warrant holders 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 &ldquo;float&rdquo;
    of our shares of Class&nbsp;A common stock or warrants 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.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><B>Redemption rights for public stockholders in connection with our initial business combination</B></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">We will provide our public stockholders with the opportunity to redeem all or a portion of their
    public shares in connection with 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 our initial business combination, including
    interest (net of permitted withdrawals), 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 $10.00 per public share. The per share amount we will distribute
    to investors who properly redeem their shares will not be reduced by the deferred underwriting commissions we will pay to the underwriters.
    The redemption right will include the requirement that any beneficial owner on whose behalf a redemption right is being exercised
    must identify itself in order to validly redeem its shares. Each public stockholder may elect to redeem its public shares without
    voting, and if they do vote, irrespective of whether they vote for or against the proposed transaction. There will be no redemption
    rights upon the completion of our initial business combination with respect to our warrants. 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
    any founder shares and any public shares held by them in connection with the completion of our initial business combination.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Manner
    of conducting redemptions</B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We will
    provide our public stockholders with the opportunity to redeem all or a portion of their public shares upon the completion of our
    initial business combination either: (1)&nbsp;in connection with a stockholder meeting called to approve the business combination;
    or (2)&nbsp;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 applicable law or
    stock exchange listing requirement. 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 typically require stockholder approval. We currently
    intend to conduct redemptions pursuant to a stockholder vote unless stockholder approval is not required by applicable law or stock
    exchange listing requirement and we choose to conduct redemptions pursuant to the tender offer rules&nbsp;of the SEC for business
    or other reasons.</FONT></TD></TR>
</TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="padding-left: 1.8pt; text-align: justify; font-size: 10pt; width: 55%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
    a stockholder vote is not required and we do not decide to hold a stockholder vote for business or other reasons, we will, pursuant
    to our amended and restated certificate of incorporation:</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;&#8239;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">conduct
    the redemptions pursuant to Rule&nbsp;13e-4 and Regulation&nbsp;14E under the Exchange Act, which regulates issuer tender offers;
    and</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;&#8239;&#8239;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">file tender
    offer documents with the SEC prior to completing our initial business combination that contain substantially the same financial and
    other information about the initial business combination and the redemption rights as is required under Regulation&nbsp;14A under
    the Exchange Act, which regulates the solicitation of proxies.</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="padding-left: 0.5in; text-align: justify; font-size: 10pt; width: 55%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We expect
    that a final proxy statement would be mailed to public stockholders at least 10&nbsp;days prior to the stockholder vote. However,
    we expect that a draft proxy statement would be made available to such stockholders well in advance of such time, providing additional
    notice of redemption if we conduct redemptions in conjunction with a proxy solicitation. Although we are not required to do so, we
    currently intend to comply with the substantive and procedural requirements of Regulation&nbsp;14A in connection with any stockholder
    vote even if we are not able to maintain our NYSE listing or Exchange Act registration.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If we
    seek stockholder approval, unless otherwise required by applicable law, regulation or stock exchange rules, 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 initial stockholders, officers and directors will count towards this quorum and have agreed to vote
    any founder shares and any public shares held by them in favor of our initial business combination. We expect that at the time of
    any stockholder vote relating to our initial business combination, our initial stockholders and their permitted transferees will
    own at least 20% of our outstanding shares of common stock entitled to vote thereon. As a result, in addition to our initial stockholders&rsquo;
    founder shares, we would need 5,625,001, or 37.5%, of the 15,000,000 public shares sold in this offering to be voted in favor of
    a transaction (assuming all issued and outstanding shares are voted and the option to purchase additional&nbsp;units is not exercised)
    in order to have such initial business combination approved. These quorum and voting thresholds and agreements 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 or whether they were a stockholder on the record date for the stockholder
    meeting held to approve the proposed transaction.</FONT></TD></TR>
</TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 55%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    amended and restated certificate of incorporation will provide 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 (so that we do not then become subject to the SEC&rsquo;s &ldquo;penny
    stock&rdquo; rules) or any greater net tangible asset or cash requirement which may be contained in the agreement relating to our
    initial business combination. 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:
    (1)&nbsp;cash consideration to be paid to the target or its owners; (2)&nbsp;cash to be transferred to the target for working capital
    or other general corporate purposes; or (3)&nbsp;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.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><B>Tendering share certificates in connection with a tender offeror redemption rights</B></TD>
    <TD>&nbsp;</TD>
    <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.8pt; text-align: justify">We may require our public stockholders
        seeking to exercise their redemption rights, whether they are record holders or hold their shares in &ldquo;street name,&rdquo;
        to either tender their certificates to our transfer agent prior to the date set forth in the tender offer documents or proxy
        materials mailed to such holders, or up to two business days prior to the vote on the proposal to approve our initial business
        combination in the event we distribute proxy materials, or to deliver their shares to the transfer agent electronically using
        The Depository Trust Company&rsquo;s DWAC (Deposit/Withdrawal At Custodian) System, at the holder&rsquo;s option, rather than
        simply voting against the initial business combination. 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, which will include the requirement that any beneficial owner on whose behalf
        a redemption right is being exercised must identify itself in order to validly redeem its shares.</P></TD></TR>
</TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 43%"><B>Limitation on redemption rights of stockholders holding more than 15% of the shares
    sold in this offering if we hold a stockholder vote</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 55%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.8pt; text-align: justify">Notwithstanding
                           the foregoing redemption rights, if we seek stockholder approval of our initial business combination and we
                           do not conduct redemptions in connection with our initial business combination pursuant to the tender offer
                           rules, our amended and restated certificate of incorporation will provide 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 &ldquo;group&rdquo;&nbsp;(as defined under Section&nbsp;13 of the Exchange Act), will be restricted
                           from redeeming its shares with respect to more than an aggregate of 15% of the shares sold in this offering,
                           without our prior consent. We believe the restriction described above will discourage stockholders from accumulating
                           large blocks of shares and subsequent attempts by such holders to use their ability to redeem their shares
                           as a means to force us or our affiliates 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 more than
                           an aggregate of 15% of the shares sold in this offering could threaten to exercise its redemption rights against
                           a business combination if such holder&rsquo;s shares are not purchased by us or our affiliates at a premium
                           to the then-current market price or on other undesirable terms. By limiting our stockholders&rsquo; ability
                           to redeem to no more than 15% of the shares sold in this offering, we believe we will limit the ability of
                           a small group of stockholders to unreasonably attempt to block our ability to complete our initial 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&rsquo; ability to vote all of their shares (including all shares held by those stockholders
                           that hold more than 15% of the shares sold in this offering) for or against our initial business combination.</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><B>Redemption rights in connection with proposed amendments to our certificate of incorporation</B></TD>
    <TD>&nbsp;</TD>
    <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.8pt; text-align: justify">Our amended and restated certificate
        of incorporation will provide that any of its provisions related to pre-business combination activity (including the requirement
        to fund 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 at least 65% of our common stock, 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. In all other instances (other than the election of directors), our amended and restated certificate
        of incorporation will provide that it may be amended by holders of a majority of our common stock entitled to vote thereon, subject
        to applicable provisions of the Delaware General Corporation Law (the &ldquo;DGCL&rdquo;), or applicable stock exchange rules.
        Prior to an initial business combination, we may not issue additional securities that can vote on amendments to our amended and
        restated certificate of incorporation or on our initial business combination or that would entitle holders thereof to receive
        funds from the trust account. Our initial stockholders, who will beneficially own 20% of our common stock upon the closing of
        this offering (assuming they do not purchase any&nbsp;units in this offering), may participate in any vote to amend our amended
        and restated certificate of incorporation and/or trust agreement and will have the discretion to vote in any manner they may
        choose. Our sponsor, officers and directors have agreed, pursuant to a written agreement with us, that they will not propose
        any amendment to our amended and restated certificate of incorporation to modify the substance or timing of our obligation to
        provide for the redemption of our public shares in connection with an initial business combination or to redeem 100% of our public
        shares if we do not complete our initial business combination within the completion window, 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 (net of permitted withdrawals),
        divided by the number of then outstanding public shares. 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 any founder shares and any public
        shares held by them in connection with the completion of our initial business combination. Any permitted transferees would be
        subject to the same restrictions and other agreements of our initial stockholders with respect to any founder shares.</P></TD></TR>
</TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 43%"><B>Release of funds in trust account on closing of our initial business combination</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 55%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.8pt; text-align: justify">At the time
                           of our initial business combination, the funds held in the trust account will be used to pay amounts due to
                           any public stockholders who exercise their redemption rights as described above under &ldquo;Proposed Business&nbsp;&mdash;
                           Redemption rights for public stockholders in connection with our initial business combination,&rdquo; to pay
                           the underwriters their deferred underwriting commissions, to pay all or a portion of the consideration payable
                           to the target or owners of the target of our initial business combination and to pay other expenses associated
                           with our initial business combination. If our initial business combination is paid for using equity or debt
                           securities or not all of the funds released from the trust account are used for payment of the consideration
                           in connection with our initial business combination or used for redemption of our public shares, we may apply
                           the balance of the cash released to us from the trust account for general corporate purposes, including for
                           maintenance or expansion of operations of post-transaction businesses, the payment of principal or interest
                           due on indebtedness incurred in completing our initial business combination, to fund the purchase of other
                           companies or for working capital.</P></TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Redemption
    of public shares and distribution and liquidation if no initial business combination</B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our amended
    and restated certificate of incorporation provides that we will have only the completion window to complete our initial business
    combination. If we are unable to complete our initial business combination within the completion window, we will: (1)&nbsp;cease
    all operations except for the purpose of winding up; (2)&nbsp;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 (net of permitted withdrawals and up to $100,000 to pay dissolution expenses), divided by the number
    of then outstanding public shares, which redemption will completely extinguish public stockholders&rsquo; rights as stockholders
    (including the right to receive further liquidating distributions, if any), subject to applicable law; and (3)&nbsp;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 warrants, which will
    expire worthless if we fail to complete our initial business combination within such completion window.</FONT></TD></TR>
</TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 55%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    initial stockholders, officers and directors have entered into a letter agreement with us, pursuant to which they have waived their
    rights to liquidating distributions from the trust account with respect to any founder shares held by them if we fail to complete
    our initial business combination within the completion window. However, if our sponsor or any of our officers, directors or any of
    their respective affiliates acquires public shares after this 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 completion window.
    The underwriters have agreed to waive their rights to their deferred underwriting commission held in the trust account in the event
    we do not complete our initial business combination and, in such event, such amounts will be included with the funds held in the
    trust account that will be available to fund the redemption of our public shares.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our sponsor,
    officers and directors have agreed, pursuant to a written agreement with us, that they will not propose any amendment to our amended
    and restated certificate of incorporation to modify the substance or timing of our obligation to provide for the redemption of our
    public shares in connection with an initial business combination or to redeem 100% of our public shares if we do not complete our
    initial business combination within the completion window, 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 (net of permitted withdrawals and up to $100,000 of interest to pay dissolution
    expenses), divided by the number of then outstanding public shares.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Limited
    payments to insiders</B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-left: 1.8pt; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
    will be no finder&rsquo;s fees, reimbursement, consulting fee, monies in respect of any payment of a loan or other compensation paid
    by us to our sponsor, officers or directors or our or any of their respective affiliates, for services rendered to us prior to or
    in connection with the completion of our initial business combination (regardless of the type of transaction that it is). However,
    the following payments may be made to our sponsor, officers or directors, or our or their affiliates, and, if made prior to our initial
    business combination will be made from (i)&nbsp;funds held outside the trust account or (ii)&nbsp;permitted withdrawals:</FONT></TD></TR>
</TABLE>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">repayment
    of an aggregate of up to $300,000 in loans made to us by our sponsor to cover offering-related and organizational expenses;</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&bull;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 49%">in connection with our initial business combination, a customary financial
    advisory fee to Farvahar Capital, or another affiliate of our sponsor group, in an amount that constitutes a market standard financial
    advisory fee for comparable transactions;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&bull;&#8239;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">payment
    to an affiliate of our sponsor of a total of $10,000 per month, for up to 24 months, for office space, administrative and support
    services;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&bull;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reimbursement
    for any out-of-pocket expenses related to identifying, investigating and completing an initial business combination; and</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8239;&#8239;&#8239;&#8239;&bull;&#8239;&#8239;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">repayment
    of loans which may be made by our sponsor, an affiliate of our sponsor or our officers and directors to finance transaction costs
    in connection with an intended initial business combination, the terms of which have not been determined nor have any written agreements
    been executed with respect thereto. Up to $1,500,000 of such loans may be convertible into warrants of the post-business combination
    entity at a price of $1.00 per warrant at the option of the lender.</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 55%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    audit committee will review on a quarterly basis all payments that were made by us to our sponsor, officers or directors or our or
    any of their respective affiliates.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><B>Audit Committee.</B></TD>
    <TD>&nbsp;</TD>
    <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.8pt; text-align: justify">Prior to the effectiveness
        of this registration statement, we will have established and will maintain an audit committee to, among other things, monitor
        compliance with the terms described above and the other terms relating to this offering. If any noncompliance is identified,
        then the audit committee will be charged with the responsibility to immediately take all action necessary to rectify such noncompliance
        or otherwise to cause compliance with the terms of this offering. Please see &ldquo;Management&nbsp;&mdash; Committees of the
        Board of Directors&nbsp;&mdash; Audit Committee&rdquo; for additional information.</P></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 43%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Conflicts
    of Interest</B></FONT></TD>
    <TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 55%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    management team is responsible for the management of our affairs. As described above and below, each of our officers and directors
    presently has, and any of them in the future may have additional, fiduciary, contractual or other obligations or duties to one or
    more other entities pursuant to which such officer or director is or will be required to present a business combination opportunity
    to such entities. Accordingly, if any of our officers or directors becomes aware of a business combination opportunity that is suitable
    for one or more entities to which he or she has fiduciary, contractual or other obligations or duties, he or she will honor these
    obligations and duties to present such business combination opportunity to such entities first, and only present it to us if such
    entities reject the opportunity and he or she determines to present the opportunity to us (including as described in &ldquo;Proposed
    Business&thinsp;&mdash;&thinsp;Sourcing of Potential Business Combination Targets&rdquo;). These conflicts may not be resolved in
    our favor and a potential target business may be presented to another entity prior to its presentation to us.</FONT></TD></TR>
</TABLE>

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<P STYLE="margin: 0"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 55%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    strategic and operating partners and their personnel, if any, may have a duty to offer acquisition opportunities to clients or other
    parties. Such persons will have no duty to offer acquisition opportunities to the Company unless presented to them solely in their
    capacity as a director of the Company and after they have satisfied any contractual and fiduciary obligations to other parties.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a result,
    such persons may compete with us for acquisition opportunities in the same industries and sectors as we may target for our initial
    business combination. Consequently, we may be precluded from procuring such opportunities. In addition, investment ideas may be suitable
    both for us and for a Strategic Partner or Operating Partner or any of its clients, and will be directed initially to such persons
    rather than to us.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Potential
    investors should also be aware of the following other potential conflicts of interest:</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">None
    of our officers or directors is required to commit his or her efforts or attention full time to our affairs and, accordingly, may
    have conflicts of interest in allocating his or her time among various business activities.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the
    course of their other business activities, our officers and directors may become aware of investment and business opportunities which
    may be appropriate for presentation to us as well as the other entities with which our officers and directors are affiliated. Our
    management may have conflicts of interest in determining to which entity a particular business opportunity should be presented. Please
    see &ldquo;&mdash;&nbsp;Directors, Director Nominees and Executive Officers&rdquo; for a description of our management&rsquo;s other
    affiliations.</FONT></TD></TR>
</TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    sponsor, officers and directors have agreed to waive their redemption rights with respect to any founder shares and any public shares
    held by them in connection with the consummation of our initial business combination. Additionally, our existing stockholders and
    initial officers and directors have agreed to waive their rights to liquidating distributions from the trust account with respect
    to any founder shares held by them if we fail to consummate our initial business combination within the completion window. However,
    if our existing stockholders or any of our officers, directors or affiliates acquire public shares in or after this offering, they
    will be entitled to liquidating distributions from the trust account with respect to such public shares if we fail to consummate
    our initial business combination within the completion window. If we do not complete our initial business combination within such
    applicable time period, the proceeds of the sale of the private placement warrants held in the trust account will be used (along
    with the proceeds of this offering) to fund the redemption of our public shares, and the private placement warrants will expire worthless.
    With certain limited exceptions, the founder shares will not be transferable, assignable or salable by our initial stockholders until
    the earlier of: (1)&nbsp;one year after the completion of our initial business combination; and (2)&nbsp;the date on which we consummate
    a liquidation, merger, stock exchange, reorganization or other similar transaction after our initial business combination that results
    in all of our public stockholders having the right to exchange their shares of common stock for cash, securities or other property.
    Notwithstanding the foregoing, if the closing price of our Class&nbsp;A common stock equals or exceeds $12.00 per share (as adjusted
    for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading
    day period commencing at least 150&nbsp;days after our initial business combination, the founder shares will be released from the
    lock-up. With certain limited exceptions, the private placement warrants and the shares of common stock underlying such warrants,
    will not be transferable, assignable or salable by our sponsor until 30&nbsp;days after the completion of our initial business combination.
    Since our sponsor, officers and directors may directly or indirectly own common stock and warrants following this offering, our officers
    and directors 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.</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 2%">&bull;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    key personnel may negotiate employment or consulting agreements with a target business in connection with a particular business combination.
    These agreements may provide for them to receive compensation following our initial business combination and, as a result, may cause
    them to have conflicts of interest in determining whether to proceed with a particular business combination.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our key
    personnel may have a conflict of interest with respect to evaluating a particular business combination if the retention or resignation
    of any such key personnel was included by a target business as a condition to any agreement with respect to our initial business
    combination.</FONT></TD></TR>
</TABLE>

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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    may engage Farvahar Capital, or another affiliate of our sponsor group, as our lead financial advisor in connection with our initial
    business combination and may pay such affiliate&nbsp;a customary financial advisory fee in an amount that constitutes a market standard
    financial advisory fee for comparable transactions. See &ldquo;Risk Factors&thinsp;&mdash;&thinsp;We may engage Farvahar Capital,
    or another affiliate of our sponsor group, as our lead financial advisor on our business combinations and other transactions. Any
    fee in connection with such engagement may be conditioned upon the completion of such transactions. This financial interest in the
    completion of such transactions may influence the advice such affiliate provides.&rdquo;</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 43%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 55%; font: 10pt Times New Roman, Times, Serif">The potential conflicts described above may
    limit our ability to enter into a business combination or other transactions. These circumstances could give rise to numerous situations
    where interests may conflict. There can be no assurance that these or other conflicts of interest with the potential for adverse
    effects on the Company and investors will not arise.</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>



<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%"><B>Indemnity</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 55%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.8pt; text-align: justify"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.8pt; text-align: justify">Our sponsor has agreed that
        it will be liable to us if and to the extent any claims by a third party (other than our independent registered public accounting
        firm) 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 similar agreement or business combination agreement, reduce the amount of funds in the trust
        account to below: (1)&nbsp;$10.00 per public share; or (2)&nbsp;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 share due to reductions in the value of the trust
        assets, in each case net of permitted withdrawals, except as to any claims by a third party that executed a waiver of any and
        all rights to the monies held in the trust account (whether any such waiver is enforceable) and except as to any claims under
        our indemnity of the underwriters of this offering against certain liabilities, including liabilities under the Securities Act.
        We have not independently verified whether our sponsor has sufficient funds to satisfy its indemnity obligations and believe
        that our sponsor&rsquo;s only assets are securities of our company and, therefore, our sponsor may not be able to satisfy those
        obligations. We have not asked our sponsor to reserve for such obligations.</P></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; width: 44%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Blank Check Company Risks</B></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; width: 56%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.8pt; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.8pt; text-align: justify">We are a newly incorporated
        company that has conducted no operations and has generated no revenues. Until we complete our initial business combination, we
        will have no operations and will generate no operating revenues. In making your decision whether to invest in our securities,
        you should take into account not only the background of our management team, but also the special risks we face as a blank check
        company. This offering is not being conducted in compliance with Rule&nbsp;419 promulgated under the Securities Act. Accordingly,
        you will not be entitled to protections normally afforded to investors in Rule&nbsp;419 blank check offerings. Please see &ldquo;Proposed
        Business&nbsp;&mdash; Comparison of This Offering to Those of Blank Check Companies Subject to Rule&nbsp;419&rdquo; for additional
        information concerning how Rule&nbsp;419 blank check offerings differ from this offering. You should carefully consider these
        and the other risks set forth in the section entitled &ldquo;Risk Factors&rdquo; in this prospectus.</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Summary
Financial Data</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The following table summarizes the relevant financial
data for our business and should be read with our financial statements, which are included in this prospectus. We have not had any significant
operations to date, so only balance sheet data is presented.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 88%; font: 10pt Times New Roman, Times, Serif; margin-right: 1in">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">February&nbsp;25,
    2021</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Actual</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">As Adjusted</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Balance Sheet Data:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 74%; font-size: 10pt; text-align: left">Working capital (deficit)<FONT STYLE="font-size: 10pt">(1)</FONT></TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">(67,687</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">)</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">138,249,000</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt">Total assets<FONT STYLE="font-size: 10pt">(2)</FONT></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">116,687</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">151,034,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">Total liabilities<FONT STYLE="font-size: 10pt">(3)</FONT></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">92,687</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">12,785,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Value of common stock subject to possible redemption<FONT STYLE="font-size: 10pt">(4)</FONT></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&mdash;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">133,248,990</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">Stockholders&rsquo; equity<FONT STYLE="font-size: 10pt">(5)</FONT></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">24,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">5,000,010</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">The &ldquo;as adjusted&rdquo;
                                            calculation includes $151,010,000 cash held in trust from the proceeds of this offering and
                                            the sale of the private placement warrants, plus $24,000 of actual stockholders&rsquo; equity
                                            as of February&nbsp;25, 2021, less $5,250,000 of deferred underwriting commission and $7,535,000
                                            of warrant liability, assuming the underwriters' over-allotment option is not exercised.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify">The &ldquo;as adjusted&rdquo;
                                            calculation equals $151,010,000 cash held in trust from the proceeds of this offering and
                                            the sale of the private placement warrants, plus $24,000 of actual stockholders&rsquo; equity
                                            as of February&nbsp;25, 2021.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD STYLE="text-align: justify">The &ldquo;as adjusted&rdquo;
                                            calculation includes $5,250,000 of deferred underwriting commissions and $7,535,000 of warrant
                                            liability, assuming the underwriters' over-allotment option is not exercised.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(4)</TD><TD STYLE="text-align: justify">The &ldquo;as adjusted&rdquo;
                                            calculation equals the &ldquo;as adjusted&rdquo; total assets, less the &ldquo;as adjusted&rdquo;
                                            total liabilities, less the &ldquo;as adjusted&rdquo; stockholders&rsquo; equity, which is
                                            set to approximate the minimum net tangible assets threshold of at least $5,000,001.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(5)</TD><TD STYLE="text-align: justify">Excludes 13,324,899 public shares
                                            that are subject to redemption in connection with our initial business combination. The &ldquo;as
                                            adjusted&rdquo; calculation equals the &ldquo;as adjusted&rdquo; total assets, less the &ldquo;as
                                            adjusted&rdquo; total liabilities, less the value of Class&nbsp;A common stock that may be
                                            redeemed in connection with our initial business combination (initially $10.00 per share).
                                            The actual number of public shares that may be redeemed may exceed the aforementioned amount
                                            provided that we will not consummate an initial business combination unless we satisfy the
                                            $5,000,001 minimum net tangible assets threshold.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The &ldquo;as adjusted&rdquo;
information gives effect to the sale of the&nbsp;units in this offering, the sale of the private placement warrants, and the payment
of the estimated expenses of this offering and assumes no exercise of the underwriters&rsquo; over-allotment option. The &ldquo;as adjusted&rdquo;
total assets amount includes the $150,000,000 held in the trust account (which would be $172,500,000 if the underwriters&rsquo; over-allotment
option is exercised in full) for the benefit of our public stockholders, which amount, less deferred underwriting commissions, will be
available to us only upon the completion of our initial business combination within the completion window. The &ldquo;as adjusted&rdquo;
total assets include $5,250,000 being held in the trust account (which would be $6,037,500 if the underwriters&rsquo; over-allotment
option is exercised in full) representing deferred underwriting commissions. The underwriters will not be entitled to any interest accrued
on the deferred underwriting discounts and commissions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_002"></A>RISK FACTORS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 prospectus, before making a decision to invest in our&nbsp;units. 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Risks Relating to Our Search for, and Consummation
of or Inability to Consummate, an Initial Business Combination</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Our public stockholders may not be afforded
an opportunity to vote on our proposed initial business combination, and even if we hold a vote, holders of our founder shares will participate
in such vote, which means we may complete our initial business combination even though a majority of our public stockholders do not support
such a combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may not hold a stockholder
vote to approve our initial business combination unless the business combination would require stockholder approval under applicable
law or stock exchange listing requirements or if we decide to hold a stockholder vote for business or other reasons. For instance, the
NYSE rules&nbsp;currently allow us to engage in a tender offer in lieu of a stockholder meeting but would still require us to obtain
stockholder approval if we were seeking to issue more than 20% of our outstanding shares to a target business as consideration in any
business combination. Therefore, if we were structuring a business combination that required us to issue more than 20% of our outstanding
shares, we would seek stockholder approval of such business combination. However, except as required by applicable law or stock exchange
rules, the decision as to whether we will seek stockholder approval of a proposed business combination or will allow stockholders to
sell their shares to us in a tender offer will be made by us, solely in our discretion, and will be based on a variety of factors, such
as the timing of the transaction and whether the terms of the transaction would otherwise require us to seek stockholder approval. Even
if we seek stockholder approval, the holders of our founder shares will participate in the vote on such approval. Accordingly, we may
consummate our initial business combination even if holders of a majority of our outstanding public shares do not approve of the business
combination we consummate. Please see &ldquo;Proposed Business&thinsp;&mdash;&thinsp;Stockholders may not have the ability to approve
our initial business combination&rdquo; for additional information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>If we seek stockholder approval of our
initial business combination, our sponsor, officers and directors have agreed to vote in favor of such initial business combination,
regardless of how our public stockholders vote.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our initial stockholders,
officers and directors have agreed (and their permitted transferees will agree) to vote any founder shares and any public shares held
by them in favor of our initial business combination. As a result, in addition to our initial stockholders&rsquo; founder shares, we
would need 5,625,001, or 37.5%, of the 15,000,000 public shares sold in this offering to be voted in favor of a transaction (assuming
all issued and outstanding shares are voted and the option to purchase additional&nbsp;units is not exercised) in order to have such
initial business combination approved. We expect that our initial stockholders and their permitted transferees will own at least 20%
of our outstanding shares of common stock at the time of any such stockholder vote. Accordingly, if we seek stockholder approval of our
initial business combination, it is more likely that the necessary stockholder approval will be received than would be the case if our
initial stockholders and their permitted transferees agreed to vote their founder shares in accordance with the majority of the votes
cast by our public stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Your only opportunity to affect the investment
decision regarding a potential business combination will be limited to the exercise of your right to redeem your shares from us for cash,
unless we seek stockholder approval of such business combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At the time of your investment
in us, you will not be provided with an opportunity to evaluate the specific merits or risks of any target businesses. Additionally,
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. Accordingly, if we do not seek stockholder approval, your only opportunity
to affect the investment decision regarding a potential business combination may be limited to exercising your redemption rights within
the period of time (which will be at least 20 business days) set forth in our tender offer documents mailed to our public stockholders
in which we describe our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may seek to enter into
a business combination transaction agreement with a prospective target that requires as a closing condition that we have a minimum net
worth or a certain amount of cash. If too many public stockholders exercise their redemption rights, we would not be able to meet such
closing condition and, as a result, would not be able to proceed with the business combination. The amount of the deferred underwriting
commissions payable to the underwriters will not be adjusted for any shares that are redeemed in connection with a business combination
and such amount of deferred underwriting discount is not available for us to use as consideration in an initial 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
(so that we do not then become subject to the SEC&rsquo;s &ldquo;penny stock&rdquo; rules) or any greater net tangible asset or cash
requirement which may be contained in the agreement relating to our initial business combination. Consequently, if accepting all properly
submitted redemption requests would cause our net tangible assets to be less than $5,000,001 or such greater amount necessary to satisfy
a closing condition as described above, we would not proceed with such redemption and the related business combination and may instead
search for an alternate business combination. Prospective targets will be aware of these risks and, thus, may be reluctant to enter into
a business combination transaction with us. If we are able to consummate an initial business combination, the per-share value of shares
held by non-redeeming stockholders will reflect our obligation to pay the deferred underwriting commissions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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,
we 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&nbsp;B
common stock results in the issuance of shares of Class&nbsp;A common stock on a greater than one-to-one basis upon conversion of the
Class&nbsp;B common stock at the time of our initial business combination. In addition, the amount of deferred underwriting commissions
payable to the underwriters is not required to be adjusted for any shares that are redeemed in connection with an initial business combination.
The above considerations may limit our ability to complete the most desirable business combination available to us or optimize our capital
structure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The ability of our public stockholders
to exercise redemption rights with respect to a large number of our shares could increase the probability that our initial business combination
would be unsuccessful and that you would have to wait for liquidation in order to redeem your stock.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 increases. If our initial
business combination is unsuccessful, you would not receive your pro&nbsp;rata portion of the trust account until we liquidate the trust
account. If you are in need of immediate liquidity, you could attempt to sell your stock in the open market; however, at such time our
stock may trade at a discount to the pro&nbsp;rata amount per share in the trust account. In either situation, you may suffer a material
loss on your investment or lose the benefit of funds expected in connection with our redemption until we liquidate or you are able to
sell your stock in the open market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The requirement that we complete our initial
business combination within the completion window may give potential target businesses leverage over us in negotiating a business combination
and may limit the time we have in which 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.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Any potential target business
with which we enter into negotiations concerning a business combination will be aware that we must complete our initial business combination
within the completion window. 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may not be able to complete our initial
business combination within the completion window, in which case we would cease all operations except for the purpose of winding up and
we would redeem our public shares and liquidate, in which case our public stockholders may receive only $10.00 per share, or less than
such amount in certain circumstances, and our warrants will expire worthless.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor, officers and
directors have agreed that we must complete our initial business combination within the completion window. We may not be able to find
a suitable target business and complete our initial business combination within such time period. Our ability to complete our initial
business combination may be negatively impacted by general market conditions, volatility in the capital and debt markets and the other
risks described herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If we have not completed
our initial business combination within such time period, we will: (1)&nbsp;cease all operations except for the purpose of winding up;
(2)&nbsp;as promptly as reasonably possible but not more than 10&nbsp;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 (net of permitted withdrawals
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&rsquo; rights as stockholders (including the right to receive further liquidating distributions,
if any), subject to applicable law; and (3)&nbsp;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. In such case, our public stockholders may receive
only $10.00 per share, or less than $10.00 per share, on the redemption of their shares, and our warrants will expire worthless. Please
see &ldquo;&mdash; 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&rdquo; and other risk factors herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If permitted withdrawals
and other sources of working capital 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, to pay our taxes and to complete our initial business combination. If we are unable to obtain such loans, we may be unable to
complete our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Of the net proceeds of this
offering and the sale of the private placement warrants, $1,010,000 will be available to us initially outside the trust account to fund
our working capital requirements. In the event that our offering expenses exceed our estimate of $1,240,000, we may fund such excess
with loans or additional investments from our sponsor, members of our management team or any of their respective affiliates or other
third parties. Conversely, in the event that the offering expenses are less than our estimate of $1,240,000, the excess would be held
outside of the trust account. If we are required to seek additional capital, we would need to borrow funds from our sponsor, 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 respective affiliates is under any obligation or other duty to loan funds to us in such circumstances. Any such loans would be
repaid only from funds held outside the trust account or from funds released to us upon completion of our initial business combination.
If we are unable to complete our initial business combination because we do not have sufficient funds available to us, we will be forced
to cease operations and liquidate the trust account. In such case, our public stockholders may receive only $10.00 per share, or less
in certain circumstances, and our warrants will expire worthless. Please see &ldquo;&mdash; 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&rdquo; and other risk factors herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The securities in which we invest the funds
held in the trust account could bear a negative rate of interest, which could reduce the aggregate value of the assets held in the trust
account such that the per share redemption amount received by public stockholders may be less than your anticipated per share redemption
amount.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The funds in the trust account
will be invested only in U.S. government treasury bills with a maturity of 185&nbsp;days or less or in money market funds that meet certain
conditions under Rule&nbsp;2a-7 under the Investment Company Act and that invest only in direct U.S. government obligations. While short-term
U.S. government treasury bills currently yield a positive rate of interest, they have briefly yielded negative interest rates in recent&nbsp;years.
Central banks in Europe and Japan pursued interest rates below zero in recent&nbsp;years, and the Open Market Committee of the Federal
Reserve has not ruled out the possibility that it may in the future adopt similar policies in the United States. In the event that we
are unable to complete our initial business combination or make certain amendments to our amended and restated certificate of incorporation,
our public stockholders are entitled to receive their pro-rata share of the proceeds held in the trust account, plus any interest income
not released to us, net of taxes payable. Negative interest rates could impact the per share redemption amount that may be received by
public stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>If we seek stockholder approval of our
initial business combination, our sponsor, directors, officers, advisors or any of their respective affiliates may elect to purchase
shares or warrants from the public, which may influence a vote on a proposed business combination and reduce the public &ldquo;float&rdquo;
of our common stock.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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, directors, officers, advisors or any of their respective affiliates may purchase public shares or
public warrants or a combination thereof 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 or other duty to do so. Please see &ldquo;Proposed
Business&thinsp;&mdash;&thinsp;Permitted purchases of our securities&rdquo; for a description of how such persons will determine from
which stockholders to seek to acquire shares or warrants. Such a purchase may include a contractual acknowledgement that such public
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, directors, officers, advisors or any of their respective affiliates purchase public
shares in privately negotiated transactions from public stockholders who have already elected to exercise their redemption rights, such
selling public stockholders would be required to revoke their prior elections to redeem their shares. The price per share paid in any
such transaction may be different than the amount per share a public stockholder would receive if it elected to redeem its shares in
connection with our initial business combination. The purpose of such purchases could be to vote such shares in favor of the business
combination and thereby increase the likelihood of obtaining stockholder approval of our initial 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 such purchases
could be to vote such shares in favor of the business combination and thereby increase the likelihood of obtaining stockholder approval
of our initial 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 warrant holders 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. Any such purchases will be reported pursuant to Section&nbsp;13 and Section&nbsp;16 of the Exchange Act to the extent such
purchasers are subject to such reporting requirements. Please see &ldquo;Proposed Business&thinsp;&mdash;&thinsp;Permitted purchases
of our securities&rdquo; for a description of how our sponsor, directors, officers, advisors or any of their respective affiliates will
select which stockholders to purchase securities from in any private transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, if such purchases
are made, the public &ldquo;float&rdquo; of our Class&nbsp;A common stock and the number of beneficial holders of our securities may
be reduced, possibly making it difficult to maintain or obtain the quotation, listing or trading of our securities on a national securities
exchange.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will comply with the
tender offer rules&nbsp;or proxy 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 tender offer or proxy materials, as applicable, such stockholder
may not become aware of the opportunity to redeem its shares. In addition, the tender offer documents or proxy materials, as applicable,
that we will furnish to holders of our public shares in connection with our initial business combination will describe the various procedures
that must be complied with in order to validly tender or redeem public shares. For example, we may require our public stockholders seeking
to exercise their redemption rights, whether they are record holders or hold their shares in &ldquo;street name,&rdquo; to either tender
their certificates to our transfer agent prior to the date set forth in the tender offer or proxy materials documents mailed to such
holders, or up to two business days prior to the vote on the proposal to approve the initial business combination in the event we distribute
proxy materials, or to deliver their shares to the transfer agent electronically. In the event that a stockholder fails to comply with
these procedures, its shares may not be redeemed. Please see &ldquo;Proposed Business&thinsp;&mdash;&thinsp;Tendering stock certificates
in connection with a tender offer or redemption rights.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>You will not have any rights or interests
in funds from the trust account, except under certain limited circumstances. To liquidate your investment, therefore, you may be forced
to sell your public shares or warrants, potentially at a loss.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our public stockholders
will be entitled to receive funds from the trust account only upon the earlier to occur of: (1)&nbsp;the completion of our initial business
combination, and then only in connection with those shares of Class&nbsp;A common stock that such stockholder properly elected to redeem,
subject to the limitations described herein; (2)&nbsp;the redemption of any public shares properly submitted in connection with a stockholder
vote to amend our amended and restated certificate of incorporation to modify the substance or timing of our obligation to provide for
the redemption of our public shares in connection with an initial business combination or to redeem 100% of our public shares if we do
not complete our initial business combination within the completion window; and (3)&nbsp;the redemption of all of our public shares if
we are unable to complete our initial business combination within the completion window, subject to applicable law and as further described
herein. In addition, if we are unable to complete an initial business combination within the completion window 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 the completion window 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. Holders of warrants will not have any right to the proceeds held in the trust account with respect to the warrants.
Accordingly, to liquidate your investment, you may be forced to sell your public shares or warrants, potentially at a loss.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Because of our limited resources and the
significant competition for business combination opportunities, it may be more difficult for us to complete our initial business combination.
If we are unable to complete our initial business combination, our public stockholders may receive only approximately $10.00 per share,
or less in certain circumstances, on our redemption of their stock, and our warrants will expire worthless.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We expect to encounter intense
competition from other entities having a business objective similar to ours, including private investors (which may be individuals or
investment partnerships), other blank check companies and other entities, domestic and international competing for the types of businesses
we intend to acquire. Many of these individuals and entities are well-established and have extensive experience in identifying and effecting,
directly or indirectly, acquisitions of companies operating in or providing services to various industries. Many of these competitors
possess greater technical, human and other resources or more local industry knowledge than we do and our financial resources will be
relatively limited when contrasted with those of many of these competitors. While we believe there will be numerous target businesses
we could potentially acquire with the net proceeds of this 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. Our
sponsor, any of its affiliates or any of their respective clients may make additional investments in us, although our sponsor and its
affiliates have no obligation or other duty to do so.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">This inherent competitive
limitation gives others an advantage in pursuing the acquisition of certain target businesses. Furthermore, in the event we seek stockholder
approval of our initial business combination and we are obligated to pay cash for public shares that are redeemed, it will potentially
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 and completing a business combination. If we are unable to complete our initial business combination, our
public stockholders may receive only approximately $10.00 per share, or less in certain circumstances, on the liquidation of our trust
account and our warrants will expire worthless. Please see &ldquo;&mdash; 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&rdquo;
and other risk factors herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>If the funds available to us outside of
the trust account are insufficient to allow us to operate for at least the completion window, we may be unable to complete our initial
business combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The funds available to us
outside of the trust account may not be sufficient to allow us to operate for at least the completion window, assuming that our initial
business combination is not completed during that time. We expect to incur significant costs in pursuit of our acquisition plans. Management&rsquo;s
plans to address this need for capital through this offering and potential loans from certain of our affiliates are discussed in the
section of this prospectus titled &ldquo;Management&rsquo;s Discussion and Analysis of Financial Condition and Results of Operations.&rdquo;
However, our affiliates are not obligated to make loans to us in the future, and we may not be able to raise additional financing from
unaffiliated parties necessary to fund our expenses. Any such event in the future may negatively impact the analysis regarding our ability
to continue as a going concern at such time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We believe that the funds
available to us outside of the trust account, including permitted withdrawals and loans or additional investments from our sponsor, will
be sufficient to allow us to operate for at least the completion window; 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 &ldquo;no-shop&rdquo; provision (a provision
in letters of intent or merger agreements designed to keep target businesses from &ldquo;shopping&rdquo; around for transactions with
other companies or investors 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 unable to complete our initial business combination, our public stockholders may receive only approximately $10.00
per share, or less in certain circumstances, on the liquidation of our trust account and our warrants will expire worthless. Please see
 &ldquo;&mdash;&nbsp;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&rdquo; and other risk factors herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We will depend on permitted withdrawals
and loans from our sponsor or management team to fund our search, to pay our taxes and to complete our initial business combination.
If we are unable to obtain such loans, we may be unable to complete our initial business combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Of the net proceeds of this
offering and the sale of the private placement warrants, $1,010,000 will be available to us initially outside the trust account to fund
our working capital requirements. In the event that our offering expenses exceed our estimate of $1,240,000, we may fund such excess
with loans or additional investments from our sponsor, members of our management team or any of their respective affiliates or other
third parties. Conversely, in the event that the offering expenses are less than our estimate of $1,240,000, the excess would be held
outside of the trust account. We expect to fund our working capital requirements prior to the time of our initial business combination
with permitted withdrawals from the interest earned on the trust account, subject to an annual limit of $1,000,000. In addition, our
sponsor, an affiliate of our sponsor or our officers and directors may, but none of them is obligated to, loan us funds as may be required
to fund our working capital requirements. Based upon current interest rates, we expect the trust account to generate approximately $12,000
of interest annually (assuming an interest rate of 0.08% per year); however, we can provide no assurances regarding this amount. If we
are required to seek additional capital, we would need to borrow funds from our sponsor, 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 respective affiliates is under any
obligation or other duty to loan funds to us in such circumstances. Any such loans would be repaid only from funds held outside the trust
account or from funds released to us upon completion of our initial business combination. If we are unable to complete our initial business
combination because we do not have sufficient funds available to us, we will be forced to cease operations and liquidate the trust account.
In such case, our public stockholders may receive only $10.00 per share, or less in certain circumstances, and our warrants will expire
worthless. Please see &ldquo;&mdash; 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&rdquo; and other risk factors herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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
post-combination debt financing. Accordingly, any stockholders or warrant holders who choose to remain a stockholder or warrant holder
following our initial business combination could suffer a reduction in the value of their securities. Such stockholders or warrant holders
are unlikely to have a remedy for such reduction in value.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 (other than our independent registered public accounting firm), 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, 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 perform an analysis
of the alternatives available to it and will only enter into an agreement with a third party that has not executed a waiver if management
believes that such third party&rsquo;s engagement would be significantly more beneficial to us than any alternative. Making such a request
of potential target businesses may make our acquisition proposal less attractive to them and, to the extent prospective target businesses
refuse to execute such a waiver, it may limit the field of potential target businesses that we might pursue. 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 we are 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
are unable to complete our initial business combination within the completion window, 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&nbsp;years following redemption. Accordingly, the per share redemption amount received by public
stockholders could be less than the per share amount initially held in the trust account, due to claims of such creditors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor has agreed that
it will be liable to us if and to the extent any claims by a third party (other than our independent registered public accounting firm)
for services rendered or products sold to us, or a prospective target business with which we have discussed entering into a transaction
agreement, reduce the amount of funds in the trust account to below: (1)&nbsp;$10.00 per public share; or (2)&nbsp;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 share due
to reductions in the value of the trust assets, in each case net of permitted withdrawals, except as to any claims by a third party that
executed a waiver of any and all rights to the monies held in the trust account (whether any such waiver is enforceable) and except as
to any claims under our indemnity of the underwriters of this offering against certain liabilities, including liabilities under the Securities
Act. We have not independently verified whether our sponsor has sufficient funds to satisfy its indemnity obligations and we have not
asked our sponsor to reserve for such indemnification obligations. We have not asked our sponsor to reserve for such 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Our independent 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.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In the event that the proceeds
in the trust account are reduced below the lesser of: (1)&nbsp;$10.00 per public share; or (2)&nbsp;the actual amount per share held
in the trust account as of the date of the liquidation of the trust account, if less than $10.00 per share due to reductions in the value
of the trust assets, in each case net of permitted withdrawals, 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 may choose not to do so in certain instances. For example, the cost of such legal action
may be deemed by the independent directors to be too high relative to the amount recoverable or the independent directors may determine
that a favorable outcome is not likely. 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 &ldquo;preferential transfer&rdquo; or a &ldquo;fraudulent conveyance.&rdquo; 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 public stockholders
in connection with our liquidation would be reduced.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>If we are deemed to be an investment company
under the Investment Company Act, we may be required to institute burdensome compliance requirements and our activities may be restricted,
which may make it difficult for us to complete our initial business combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If we are deemed to be an
investment company under the Investment Company Act, our activities may be restricted, including:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">restrictions
                                            on the nature of our investments; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">restrictions
                                            on the issuance of securities;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">each of which may make it difficult for us to
complete our initial business combination. In addition, we may have imposed upon us burdensome requirements, including:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">registration
                                            as an investment company with the SEC;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">adoption
                                            of a specific form of corporate structure; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">reporting,
                                            record keeping, voting, proxy and disclosure requirements and compliance with other rules&nbsp;and
                                            regulations that we are currently not subject to.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In order not to be regulated
as an investment company under the Investment Company Act, unless we can qualify for an exclusion, we must ensure that we are engaged
primarily in a business other than investing, reinvesting or trading of securities and that our activities do not include investing,
reinvesting, owning, holding or trading &ldquo;investment securities&rdquo; constituting more than 40% of our total assets (exclusive
of U.S. government securities and cash items) on an unconsolidated basis. Our business will be to identify and complete a business combination
and thereafter to operate the post-transaction business or assets for the long-term. We do not plan to buy businesses or assets with
a view to resale or profit from their resale.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We do not plan to buy unrelated
businesses or assets or to be a passive investor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We do not believe that our
anticipated principal activities will subject us to the Investment Company Act. To this end, the proceeds held in the trust account may
only be invested in United States &ldquo;government securities&rdquo; within the meaning of Section&nbsp;2(a)(16) of the Investment Company
Act having a maturity of 185&nbsp;days or less or in money market funds meeting certain conditions under Rule&nbsp;2a-7 promulgated under
the Investment Company Act which invest only in direct U.S. government treasury obligations. Pursuant to the trust agreement, the trustee
is not permitted to invest in other securities or assets. By restricting the investment of the proceeds to these instruments, and by
having a business plan targeted at acquiring and growing businesses for the long-term (rather than on buying and selling businesses in
the manner of a merchant bank or private equity fund), we intend to avoid being deemed an &ldquo;investment company&rdquo; within the
meaning of the Investment Company Act. This offering is not intended for persons who are seeking a return on investments in government
securities or investment securities. The trust account is intended as a holding place for funds pending the earliest to occur of: (i)&nbsp;the
completion of our primary business objective, which is a business combination; (ii)&nbsp;the redemption of any public shares properly
submitted in connection with a stockholder vote to amend our amended and restated certificate of incorporation to modify the substance
or timing of our obligation to provide for the redemption of our public shares in connection with an initial business combination or
to redeem 100% of our public shares if we do not complete our initial business combination within the completion window; and (iii)&nbsp;absent
a business combination, our return of the funds held in the trust account to our public stockholders as part of our redemption of the
public shares. If we do not invest the proceeds as discussed above, we may be deemed to be subject to the Investment Company Act. If
we were deemed to be subject to the Investment Company Act, compliance with these additional regulatory burdens would require additional
expenses for which we have not allotted funds and may hinder our ability to consummate our initial business combination. If we are unable
to complete our initial business combination within the completion window, our public stockholders may receive only approximately $10.00
per share on the liquidation of our trust account and our warrants will expire worthless. In certain circumstances, our public stockholders
may receive less than $10.00 per share on the redemption of their shares if we are unable to complete our initial business combination
within the completion window. Please see &ldquo;&mdash; 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&rdquo; and other risk
factors herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Changes in laws or regulations, or a failure
to comply with any laws and regulations, may adversely affect our business, including our ability to negotiate and complete our initial
business combination, and results of operations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are subject to laws and
regulations enacted by national, regional and local governments. In particular, we will be required to comply with certain SEC and other
legal requirements. Compliance with, and monitoring of, applicable laws and regulations may be difficult, time consuming and costly.
Those laws and regulations and their interpretation and application may also change from time to time and those changes could have a
material adverse effect on our business, investments and results of operations. In addition, a failure to comply with applicable laws
or regulations, as interpreted and applied, could have a material adverse effect on our business, including our ability to negotiate
and complete our initial business combination, and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Because we are neither limited to evaluating
target businesses in a particular industry nor have we selected 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&rsquo;s operations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may seek to complete
a business combination with an operating company in any industry or sector. However, we will not, under our amended and restated certificate
of incorporation, be permitted to effectuate our initial business combination with another blank check company or similar company with
nominal operations. Because we have not yet selected or approached any specific target business with respect to a business combination,
there is no basis to evaluate the possible merits or risks of any particular target business&rsquo;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&nbsp;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 warrant holders who choose to remain a stockholder
or warrant holder following our initial business combination could suffer a reduction in the value of their securities. Such stockholders
or warrant holders are unlikely to have a remedy for such reduction in value.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Although we have identified general criteria
and guidelines that we believe are important in evaluating prospective target businesses, we may enter into our initial business combination
with a target that does not meet such criteria and guidelines, and as a result, the target business with which we enter into our initial
business combination may not have attributes entirely consistent with our general criteria and guidelines.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 criteria and 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 applicable law or stock exchange
rules, or we decide to obtain stockholder approval for business or other reasons, it may be more difficult for us to attain stockholder
approval of our initial business combination if the target business does not meet our general criteria and guidelines. If we are unable
to complete our initial business combination, our public stockholders may receive only approximately $10.00 per share, or less in certain
circumstances, on the liquidation of our trust account and our warrants will expire worthless.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may seek acquisition opportunities in
acquisition targets that may be outside of our management&rsquo;s areas of expertise.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will consider a business
combination in sectors which may be outside of our management&rsquo;s areas of expertise if such business combination candidate is presented
to us and we determine that such candidate offers an attractive acquisition opportunity for our company. In the event we elect to pursue
an acquisition outside of the areas of our management&rsquo;s expertise, our management&rsquo;s expertise may not be directly applicable
to its evaluation or operation, and the information contained in this prospectus regarding the areas of our management&rsquo;s expertise
would not be relevant to an understanding of the business that we elect to acquire. As a result, our management may not be able to adequately
ascertain or assess all of the significant risk factors relevant to such acquisition. Accordingly, any stockholders or warrant holders
who choose to remain a stockholder or warrant holder following our initial business combination could suffer a reduction in the value
of their securities. Such stockholders or warrant holders are unlikely to have a remedy for such reduction in value.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may seek acquisition opportunities with
an early stage company, a financially unstable business or an entity lacking an established record of revenue or earnings, which could
subject us to volatile revenues or earnings, intense competition and difficulties in obtaining and retaining key personnel.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">To the extent we complete
our initial business combination with an early stage company, a financially unstable business or an entity lacking an established record
of sales or earnings, we may be affected by numerous risks inherent in the operations of the business with which we combine. These risks
include investing in a business without a proven business model and with limited historical financial data, volatile revenues or earnings,
intense competition and difficulties in obtaining and retaining key personnel. Although our officers and directors will endeavor to evaluate
the risks inherent in a particular target business, we may not be able to properly ascertain or assess all of the significant risk factors
and we may not 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We are not required to obtain an opinion
from an independent investment banking firm or from an independent accounting firm, and consequently, you may have no assurance from
an independent source that the price we are paying for the business is fair to our stockholders from a financial point of view.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Unless we complete our initial
business combination with an affiliated entity, we are not required to obtain an opinion from an independent investment banking firm
that is a member of FINRA or from an independent accounting firm that the price we are paying is fair to our stockholders from a financial
point of view.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, if our board
of directors is not able to determine the fair market value of the target business or businesses, in connection with the NYSE rules&nbsp;that
require that an initial business combination be with one or more operating businesses or assets with a fair market value equal to at
least 80% of the net assets held in the trust account (net of amounts disbursed to management for working capital purposes, if applicable,
and excluding the amount of any deferred underwriting discount), we will obtain an opinion from an independent investment banking firm
that is a member of FINRA or from an independent accounting firm with respect to the satisfaction of such criteria.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Other than the two circumstances
described above, we are not required to obtain an opinion from an independent investment banking firm that is a member of FINRA or from
an independent accounting firm. If no opinion is obtained, our stockholders will be relying on the judgment of our board of directors,
who will determine fair market value based on standards generally accepted by the financial community. Such standards used will be disclosed
in our tender offer documents or proxy solicitation materials, as applicable, related to our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may issue additional shares of Class&nbsp;A
common stock or preferred stock to complete our initial business combination or under an employee incentive plan after completion of
our initial business combination. We may also issue shares of Class&nbsp;A common stock upon the conversion of the Class&nbsp;B common
stock at a ratio greater than one-to-one at the time of our initial business combination as a result of the anti-dilution provisions
described herein. Any such issuances would dilute the interest of our stockholders and likely present other risks.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our certificate of incorporation
authorizes the issuance of up to 80,000,000 shares of Class&nbsp;A common stock, par value $0.0001 per share, and 20,000,000 shares of
Class&nbsp;B common stock, par value $0.0001 per share and 1,000,000 shares of undesignated preferred stock, par value $0.0001 per share.
Immediately after this offering, there will be 54,750,000 and 16,250,000 (assuming in each case, that the underwriters have not exercised
their option to purchase additional&nbsp;units) authorized but unissued shares of Class&nbsp;A and Class&nbsp;B common stock, respectively,
available for issuance, which amount takes into account shares reserved for issuance upon exercise of outstanding warrants but not upon
the conversion of the Class&nbsp;B common stock. Shares of Class&nbsp;B common stock are automatically convertible into shares of our
Class&nbsp;A common stock at the time of our initial business combination, initially at a one-for-one ratio but subject to adjustment
as set forth herein. Immediately after this offering, there will be no shares of preferred stock issued and outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may issue a substantial
number of additional shares of Class&nbsp;A common stock, and may issue shares of preferred stock, in order to complete our initial business
combination or under an employee incentive plan after completion of our initial business combination (although our amended and restated
certificate of incorporation will provide that we may not issue additional securities that can vote on amendments to our amended and
restated certificate of incorporation or on our initial business combination or that would entitle holders thereof to receive funds from
the trust account). We may also issue shares upon conversion of the Class&nbsp;B common stock at a ratio greater than one-to-one at the
time of our initial business combination as a result of the anti-dilution provisions described herein. However, our amended and restated
certificate of incorporation will provide, among other things, that prior to our initial business combination, we may not issue additional
shares of capital stock that would entitle the holders thereof to (1)&nbsp;receive funds from the trust account or (2)&nbsp;vote on any
initial business combination. The issuance of additional shares of common or preferred stock:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">may
                                            significantly dilute the equity interest of investors in this offering;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">may
                                            subordinate the rights of holders of common stock if preferred stock is issued with rights
                                            senior to those afforded our common stock;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">could
                                            cause a change in control if a substantial number of shares of common stock are issued, which
                                            may affect, among other things, our ability to use our net operating loss carry forwards,
                                            if any, and could result in the resignation or removal of our present officers and directors;
                                            and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">may
                                            adversely affect prevailing market prices for our&nbsp;units, common stock and/or warrants.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Resources could be wasted in researching
initial business combinations that are not completed, which could materially adversely affect subsequent attempts to locate and acquire
or merge with another business. If we are unable to complete our initial business combination, our public stockholders may receive only
approximately $10.00 per share, or less than such amount in certain circumstances, on the liquidation of our trust account and our warrants
will expire worthless.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We anticipate that the investigation
of each specific target business and the negotiation, drafting and execution of relevant agreements, disclosure documents and other instruments
will require substantial management time and attention and substantial costs for accountants, attorneys and others. If we decide not
to complete a specific initial business combination, the costs incurred up to that point for the proposed transaction likely would not
be recoverable. Furthermore, if we reach an agreement relating to a specific target business, we may fail to complete our initial business
combination for any number of reasons including those beyond our control. Any such event will result in a loss to us of the related costs
incurred which could materially adversely affect subsequent attempts to locate and acquire or merge with another business. If we are
unable to complete our initial business combination, our public stockholders may receive only approximately $10.00 per share, or less
in certain circumstances, on the liquidation of our trust account and our warrants will expire worthless. Please see &ldquo;&mdash; 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&rdquo; and other risk factors herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may only be able to complete one business
combination with the proceeds of this offering and the sale of the private placement warrants, which will cause us to be solely dependent
on a single business which may have a limited number of products or services. This lack of diversification may materially negatively
impact our operations and profitability.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The net proceeds from this
offering and the sale of the private placement warrants will provide us with $150,000,000 (or $172,500,000 if the underwriters&rsquo;
option to purchase additional&nbsp;units is exercised in full) that we may use to complete our initial business combination (which includes
$5,250,000, or up to $6,037,500 if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised in full, of deferred
underwriting commissions being held in the trust account).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may effectuate our initial
business combination with a single target business or multiple target businesses simultaneously or within a short period of time. However,
we may not be able to effectuate our initial business combination with more than one target business because of various factors, including
the existence of complex accounting issues and the requirement that we prepare and file pro&nbsp;forma financial statements with the
SEC that present operating results and the financial condition of several target businesses as if they had been operated on a combined
basis. By completing our initial business combination with only a single entity our lack of diversification may subject us to numerous
economic, competitive and regulatory risks. Further, we would not be able to diversify our operations or benefit from the possible spreading
of risks or offsetting of losses, unlike other entities which may have the resources to complete several business combinations in different
industries or different areas of a single industry. Accordingly, the prospects for our success may be:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">solely
                                            dependent upon the performance of a single business, property or asset; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">dependent
                                            upon the development or market acceptance of a single or limited number of products, processes
                                            or services.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">This lack of diversification
may subject us to numerous economic, competitive and regulatory risks, any or all of which may have a substantial adverse impact upon
the particular industry in which we may operate subsequent to our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may attempt to simultaneously complete
business combinations with multiple prospective targets, which may hinder our ability to complete our initial business combination and
give rise to increased costs and risks that could negatively impact our operations and profitability.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If we determine to simultaneously
acquire several businesses that are owned by different sellers, we will need for each of such sellers to agree that our purchase of its
business is contingent on the simultaneous closings of the other business combinations, which may make it more difficult for us, and
delay our ability, to complete our initial business combination. With multiple business combinations, we could also face additional risks,
including additional burdens and costs with respect to possible multiple negotiations and due diligence investigations (if there are
multiple sellers) and the additional risks associated with the subsequent assimilation of the operations and services or products of
the acquired companies in a single operating business. If we are unable to adequately address these risks, it could negatively impact
our profitability and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may attempt to complete our initial
business combination with a private company about which little information is available, which may result in a business combination with
a company that is not as profitable as we suspected, if at all.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In pursuing our acquisition
strategy, we may seek to effectuate our initial business combination with a privately held company. Very little public information generally
exists about private companies, and we could be required to make our decision on whether to pursue a potential initial business combination
on the basis of limited information, which may result in a business combination with a company that is not as profitable as we suspected,
if at all.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Our management may not be able to maintain
control of a target business after our initial business combination. We cannot provide assurance that, upon loss of control of a target
business, new management will possess the skills, qualifications or abilities necessary to profitably operate such business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may structure our initial
business combination so that the post-transaction company in which our public stockholders own shares will own less than 100% of the
equity interests or assets of a target business, but we will only complete such business combination if the post-transaction company
owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target
business sufficient for us not to be required to register as an investment company under the Investment Company Act. We will not consider
any transaction that does not meet such criteria. Even if the post-transaction company owns 50% or more of the voting securities of the
target, our stockholders prior to our initial business combination may collectively own a minority interest in the post business combination
company, depending on valuations ascribed to the target and us in our initial business combination. For example, we could pursue a transaction
in which we issue a substantial number of new shares of common stock in exchange for all of the outstanding capital stock of a target.
In this case, we would acquire a 100% interest in the target. However, as a result of the issuance of a substantial number of new shares
of common stock, our stockholders immediately prior to such transaction could own less than a majority of our outstanding shares of common
stock subsequent to such transaction. In addition, other minority stockholders may subsequently combine their holdings resulting in a
single person or group obtaining a larger share of the company&rsquo;s stock than we initially acquired. Accordingly, this may make it
more likely that our management will not be able to maintain our control of the target business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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 do not agree.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation will 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 (such that we do not then become subject to the
SEC&rsquo;s &ldquo;penny stock&rdquo; rules) or any greater net tangible asset or cash requirement which may be contained in the agreement
relating to our initial business combination. As a result, we may be able to complete our initial business combination even though a
substantial majority of our public stockholders do not agree with the transaction and have redeemed their shares or, if we seek stockholder
approval of our initial business combination and do not conduct redemptions in connection with our initial business combination pursuant
to the tender offer rules, have entered into privately negotiated agreements to sell their shares to our sponsor, officers, directors,
advisors or any of their respective affiliates. In the event the aggregate cash consideration we would be required to pay for all shares
of common stock that are validly submitted for redemption plus any amount required to satisfy cash conditions pursuant to the terms of
the proposed business combination exceed the aggregate amount of cash available to us, we will not complete the business combination
or redeem any shares, all shares of common stock submitted for redemption will be returned to the holders thereof, and we instead may
search for an alternate business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>In order to effectuate an initial business
combination, blank check companies have, in the recent past, amended various provisions of their charters and modified governing instruments,
including their warrant agreements. We cannot assure you that we will not seek to amend our amended and restated certificate of incorporation
or governing instruments, including our warrant agreement, in a manner that will make it easier for us to complete our initial business
combination that some of our stockholders or warrant holders may not support.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In order to effectuate an
initial business combination, blank check companies have, in the recent past, amended various provisions of their charters and modified
governing instruments, including their warrant agreements. For example, blank check companies have amended the definition of business
combination, increased redemption thresholds extended the time to consummate an initial business combination and, with respect to their
warrants, amended their warrant agreements to require the warrants to be exchanged for cash and/or other securities. 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Certain provisions of our amended and restated
certificate of incorporation that will 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 not less than 65% of our common
stock, which is a lower amendment threshold than that of some other blank check companies. It may be easier for us, therefore, to amend
our amended and restated certificate of incorporation and the trust agreement to facilitate the completion of an initial business combination
that some of our stockholders may not support.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation will provide that any of its provisions (other than amendments relating to the appointment of directors,
which require the approval by a majority of at least 90% of our common stock voting at a stockholder meeting) related to pre-business
combination activity (including the requirement to fund 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 at least 65% of
our common stock, 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. In all other instances, our amended and restated certificate of incorporation will
provide that it may be amended by holders of a majority of our common stock, subject to applicable provisions of the DGCL, or applicable
stock exchange rules. We may not issue additional securities that can vote on amendments to our amended and restated certificate of incorporation
or on our initial business combination. Our initial stockholders, who will beneficially own 20% of our common stock upon the closing
of this offering (assuming they do not purchase any&nbsp;units in this offering), may participate in any vote to amend our 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 amended and restated certificate of incorporation which will govern our pre-business combination
behavior more easily than some other blank check companies, and this may increase our ability to complete our initial business combination
with which you do not agree. Our stockholders may pursue remedies against us for any breach of our amended and restated certificate of
incorporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor, officers and
directors have agreed, pursuant to a written agreement, that they will not propose any amendment to our amended and restated certificate
of incorporation to modify the substance or timing of our obligation to provide for the redemption of our public shares in connection
with an initial business combination or to redeem 100% of our public shares if we do not complete our initial business combination within
the completion window, unless we provide our public stockholders with the opportunity to redeem their shares of Class&nbsp;A 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, divided by the number of then outstanding public shares. These agreements are contained in a letter agreement that we have entered
into with our sponsor, officers and directors. Our stockholders are not parties to, or third-party beneficiaries of, these agreements
and, as a result, will not have the ability to pursue remedies against our sponsor, officers or directors for any breach of these agreements.
As a result, in the event of a breach, our stockholders would need to pursue a stockholder derivative action, subject to applicable law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may be unable to obtain additional financing
to complete our initial business combination or to fund the operations and growth of a target business, which could compel us to restructure
or abandon a particular business combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Although we believe that
the net proceeds of this offering and the sale of the private placement warrants will be sufficient to allow us to complete our initial
business combination, because we have not yet selected any prospective target business we cannot ascertain the capital requirements for
any particular transaction. If the net proceeds of this offering and the sale of the private placement warrants prove to be insufficient,
either because of the size of our initial business combination, the depletion of the available net proceeds in search of a target business,
the obligation to redeem for cash a significant number of shares from stockholders who elect redemption in connection with our initial
business combination or the terms of negotiated transactions to purchase shares in connection with our initial business combination,
we may be required to seek additional financing or to abandon the proposed business combination. We cannot assure you that such financing
will be available on acceptable terms, if at all. To the extent that additional financing proves to be unavailable when needed to complete
our initial business combination, we would be compelled to either restructure the transaction or abandon that particular business combination
and seek an alternative target business candidate. In addition, even if we do not need additional financing to complete our initial business
combination, we may require such financing to fund the operations or growth of the target business. The failure to secure additional
financing could have a material adverse effect on the continued development or growth of the target business. None of our officers, directors
or stockholders is required to provide any financing to us in connection with or after our initial business combination. If we are unable
to complete our initial business combination, our public stockholders may receive only approximately $10.00 per share, or less in certain
circumstances, on the liquidation of our trust account, and our warrants will expire worthless.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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
novel coronavirus (&ldquo;COVID-19&rdquo;) outbreak.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On March&nbsp;11, 2020,
the World Health Organization officially declared the outbreak of the COVID-19 a &ldquo;pandemic.&rdquo; A significant outbreak of COVID-19
and other infectious diseases could result in a widespread health crisis that could adversely affect the economies and financial markets
worldwide, and the business of any potential target business with which we 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&rsquo;s personnel, vendors and services providers
are unavailable to negotiate and consummate a transaction in a timely manner. The extent to which COVID-19 impacts our search for a business
combination will depend on future developments, which are highly uncertain and cannot be predicted, including new information which may
emerge concerning the severity of COVID-19 and the actions to contain COVID-19 or treat its impact, among others. If the disruptions
posed by COVID-19 or other matters of global concern continue for an extensive period of time, our ability to consummate a business combination,
or the operations of a target business with which we ultimately consummate a business combination, may be materially adversely affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>As the number of special purpose acquisition
companies evaluating targets increases, attractive targets may become scarcer and there may be more competition for attractive targets.
This could increase the cost of our initial business combination and could even result in our inability to find a target or to consummate
an initial business combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In recent&nbsp;years, the
number of special purpose acquisition companies that have been formed has increased substantially. Many potential targets for special
purpose acquisition companies have already entered into an initial business combination, and there are still many special purpose acquisition
companies seeking targets for their initial business combination, as well as many such companies currently in registration. As a result,
at times, fewer attractive targets may be available, and it may require more time, more effort and more resources to identify a suitable
target and to consummate an initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, because there
are more special purpose acquisition companies seeking to enter into an initial business combination with available targets, the competition
for available targets with attractive fundamentals or business models may increase, which could cause target companies to demand improved
financial terms. Attractive deals could also become scarcer for other reasons, such as economic or industry sector downturns, geopolitical
tensions, or increases in the cost of additional capital needed to close business combinations or operate targets post-business combination.
This could increase the cost of, delay or otherwise complicate or frustrate our ability to find and consummate an initial business combination,
and may result in our inability to consummate an initial business combination on terms favorable to our investors altogether.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Changes in the market for directors and
officers liability insurance could make it more difficult and more expensive for us to negotiate and complete an initial business combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">In recent months, the market for directors and
officers liability insurance for special purpose acquisition companies has changed. Fewer insurance companies are offering quotes for
directors and officers liability coverage, the premiums charged for such policies have generally increased and the terms of such policies
have generally become less favorable. There can be no assurance that these trends will not continue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The increased cost and decreased availability
of directors and officers liability insurance could make it more difficult and more expensive for us to negotiate an initial business
combination. In order to obtain directors and officers liability insurance or modify its coverage as a result of becoming a public company,
the post-business combination entity might need to incur greater expense, accept less favorable terms or both. However, any failure to
obtain adequate directors and officers liability insurance could have an adverse impact on the post-business combination&rsquo;s ability
to attract and retain qualified officers and directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, even after
we were to complete an initial business combination, our directors and officers could still be subject to potential liability from claims
arising from conduct alleged to have occurred prior to the initial business combination. As a result, in order to protect our directors
and officers, the post-business combination entity may need to purchase additional insurance with respect to any such claims (&ldquo;run-off
insurance&rdquo;). The need for run-off insurance would be an added expense for the post-business combination entity, and could interfere
with or frustrate our ability to consummate an initial business combination on terms favorable to our investors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Risks Relating to Our Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The NYSE may delist our securities from
trading on its exchange, which could limit investors&rsquo; ability to make transactions in our securities and subject us to additional
trading restrictions.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We intend to apply to have
our&nbsp;units listed on the NYSE on or promptly after the date of this prospectus and our Class&nbsp;A common stock and warrants listed
on or promptly after their date of separation. Although after giving effect to this offering we expect to meet the minimum initial listing
standards set forth in the NYSE listing standards, we cannot assure you that our securities will be, or will continue to be, listed on
the NYSE in the future or prior to our initial business combination. In order to continue listing our securities on the NYSE prior to
our initial business combination, we must maintain certain financial, distribution and stock price levels. In general, we must maintain
a minimum number of holders of our securities. Additionally, in connection with our initial business combination, we will be required
to demonstrate compliance with the NYSE&rsquo;s initial listing requirements, which are more rigorous than the NYSE&rsquo;s continued
listing requirements, in order to continue to maintain the listing of our securities on the NYSE. For instance, our stock price would
generally be required to be at least $4 per share. We cannot assure you that we will be able to meet those initial listing requirements
at that time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If the NYSE delists any
of our securities from trading on its exchange and we are not able to list such securities on another national securities exchange, we
expect such securities could be quoted on an over-the- counter market. If this were to occur, we could face significant material adverse
consequences, including:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">a
                                            limited availability of market quotations for our securities;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">reduced
                                            liquidity for our securities;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">a
                                            determination that our Class&nbsp;A common stock is a &ldquo;penny stock&rdquo; which will
                                            require brokers trading in our Class&nbsp;A common stock to adhere to more stringent rules&nbsp;and
                                            possibly result in a reduced level of trading activity in the secondary trading market for
                                            our securities;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">a
                                            limited amount of news and analyst coverage; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">a
                                            decreased ability to issue additional securities or obtain additional financing in the future.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The National Securities
Markets Improvement Act of 1996, which is a federal statute, prevents or preempts the states from regulating the sale of certain securities,
which are referred to as &ldquo;covered securities.&rdquo; Because we expect that our&nbsp;units and eventually our Class&nbsp;A common
stock and warrants will be listed on the NYSE, our&nbsp;units, Class&nbsp;A common stock and warrants will qualify as covered securities
under such statute. Although the states are preempted from regulating the sale of our securities, the federal statute does allow the
states to investigate companies if there is a suspicion of fraud, and, if there is a finding of fraudulent activity, then the states
can regulate or bar the sale of covered securities in a particular case. While we are not aware of a state having used these powers to
prohibit or restrict the sale of securities issued by blank check companies, other than the State of Idaho, certain state securities
regulators view blank check companies unfavorably and might use these powers, or threaten to use these powers, to hinder the sale of
securities of blank check companies in their states. Further, if we were no longer listed on the NYSE, our securities would not qualify
as covered securities under such statute and we would be subject to regulation in each state in which we offer our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>You will not be entitled to protections
normally afforded to investors of many other blank check companies.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Since the net proceeds of
this 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 &ldquo;blank check&rdquo; company under the U.S. securities laws.
However, because we will have net tangible assets in excess of $5,000,000 upon the successful completion of this offering and the sale
of the private placement warrants and will file a Current Report on Form&nbsp;8-K, including an audited balance sheet of our company
demonstrating this fact, we are exempt from rules&nbsp;promulgated by the SEC to protect investors in blank check companies, such as
Rule&nbsp;419. Accordingly, investors will not be afforded the benefits or protections of those rules. Among other things, this means
our&nbsp;units will be immediately tradable and we will have a longer period of time to complete our initial business combination than
do companies subject to Rule&nbsp;419. Moreover, if this offering were subject to Rule&nbsp;419, that rule&nbsp;would prohibit the release
of any interest earned on funds held in the trust account to us unless and until the funds in the trust account were released to us in
connection with our completion of our initial business combination. Please see &ldquo;Proposed Business&thinsp;&mdash;&thinsp;Comparison
of This Offering to Those of Blank Check Companies Subject to Rule&nbsp;419&rdquo; for a more detailed comparison of our offering to
offerings that comply with Rule&nbsp;419.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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 &ldquo;group&rdquo;
of stockholders are deemed to hold in excess of 15% of our Class&nbsp;A common stock, you will lose the ability to redeem all such shares
in excess of 15% of our Class&nbsp;A common stock.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If we seek stockholder approval
of our initial business combination and we do not conduct redemptions in connection with our initial business combination pursuant to
the tender offer rules, our amended and restated certificate of incorporation will provide 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 &ldquo;group&rdquo; (as defined
under Section&nbsp;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 this offering, without our prior consent, which we refer to as the &ldquo;Excess Shares.&rdquo; However,
our amended and restated certificate of incorporation does not restrict our stockholders&rsquo; 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 the Excess Shares and, in order to dispose
of such shares, would be required to sell your Excess Shares in open market transactions, potentially at a loss.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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&nbsp;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 within the completion window may be considered a liquidating distribution under
Delaware law. If a corporation complies with certain procedures set forth in Section&nbsp;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&rsquo;s pro&nbsp;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 this offering in the event we do not complete
our initial business combination and, therefore, we do not intend to comply with the foregoing procedures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Because we do not intend
to comply with Section&nbsp;280, Section&nbsp;281(b)&nbsp;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&nbsp;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, consultants,&nbsp;etc.) or prospective target businesses. If our plan of distribution complies
with Section&nbsp;281(b)&nbsp;of the DGCL, any liability of stockholders with respect to a liquidating distribution is limited to the
lesser of such stockholder&rsquo;s pro&nbsp;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&nbsp;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 within the completion window is not considered a liquidating
distribution under Delaware law and such redemption distribution is deemed to be unlawful, then pursuant to Section&nbsp;174 of the DGCL,
the statute of limitations for claims of creditors could then be six&nbsp;years after the unlawful redemption distribution, instead of
three&nbsp;years, as in the case of a liquidating distribution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may not hold an annual meeting of stockholders
until after we consummate our initial business combination and you will not be entitled to any of the corporate protections provided
by such a meeting.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may not hold an annual
meeting of stockholders until after we consummate our initial business combination (unless required by the NYSE) and thus may not be
in compliance with Section&nbsp;211(b)&nbsp;of the DGCL, which requires an annual meeting of stockholders be held for the purposes of
electing directors in accordance with a company&rsquo;s bylaws unless such election is made by written consent in lieu of such a meeting.
Therefore, if our stockholders want us to hold an annual meeting prior to our 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&nbsp;211(c)&nbsp;of
the DGCL. Moreover, our Class&nbsp;B stockholders will be entitled to elect all of our directors prior to the completion of our initial
business combination and may elect to do so by written consent without a meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We are not registering the shares of Class&nbsp;A
common stock issuable upon exercise of the warrants under the Securities Act or any state securities laws at this time, and such registration
may not be in place when an investor desires to exercise warrants, thus precluding such investor from being able to exercise its warrants
except on a &ldquo;cashless basis&rdquo; and potentially causing such warrants to expire worthless.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are not registering the
shares of Class&nbsp;A common stock issuable upon exercise of the warrants under the Securities Act or any state securities laws at this
time. However, under the terms of the warrant agreement, we have agreed that as soon as practicable, but in no event later than 15 business
days after the closing of our initial business combination, we will use our reasonable best efforts to file with the SEC, and within
60 business days following our initial business combination to have declared effective, a registration statement covering the issuance
of the shares of Class&nbsp;A common stock issuable upon exercise of the warrants and to maintain a current prospectus relating to those
shares of Class&nbsp;A common stock until the warrants expire or are redeemed. We cannot assure you that we will be able to do so if,
for example, any facts or events arise which represent a fundamental change in the information set forth in the registration statement
or prospectus, the financial statements contained or incorporated by reference therein are not current, complete or correct or the SEC
issues a stop order. If the shares issuable upon exercise of the warrants are not registered under the Securities Act, we will be required
to permit holders to exercise their warrants on a cashless basis. However, no warrant will be exercisable for cash or on a cashless basis,
and we will not be obligated to issue any shares to holders seeking to exercise their warrants, unless the issuance of the shares upon
such exercise is registered or qualified under the securities laws of the state of the exercising holder or an exemption from registration
or qualification is available. Notwithstanding the above, if our Class&nbsp;A common stock is at the time of any exercise of a warrant
not listed on a national securities exchange such that it satisfies the definition of a &ldquo;covered security&rdquo; under Section&nbsp;18(b)(1)&nbsp;of
the Securities Act, we may, at our option, require holders of public warrants who exercise their warrants to do so on a &ldquo;cashless
basis&rdquo; in accordance with Section&nbsp;3(a)(9)&nbsp;of the Securities Act and, in the event we so elect, we will not be required
to file or maintain in effect a registration statement, but we will use our reasonable best efforts to register or qualify the shares
under applicable blue sky laws to the extent an exemption is not available. In no event will we be required to net cash settle any warrant,
or issue securities or other compensation in exchange for the warrants in the event that we are unable to register or qualify the shares
underlying the warrants under applicable state securities laws and no exemption is available. If the issuance of the shares upon exercise
of the warrants is not so registered or qualified or exempt from registration or qualification, the holder of such warrant shall not
be entitled to exercise such warrant and such warrant may have no value and expire worthless. In such event, holders who acquired their
warrants as part of a purchase of&nbsp;units will have paid the full unit purchase price solely for the shares of Class&nbsp;A common
stock included in the&nbsp;units. If and when the warrants become redeemable by us, we may exercise our redemption right even if we are
unable to register or qualify the underlying shares of Class&nbsp;A common stock for sale under all applicable state securities laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The grant of registration rights to our
initial stockholders and their permitted transferees may make it more difficult to complete our initial business combination, and the
future exercise of such rights may adversely affect the market price of our Class&nbsp;A common stock.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to an agreement
to be entered into concurrently with the issuance and sale of the securities in this offering, our initial stockholders and their permitted
transferees can demand that we register the resale of their founder shares after those shares convert to shares of our Class&nbsp;A common
stock at the time of our initial business combination. In addition, our sponsor and its permitted transferees can demand that we register
the resale of the private placement warrants and the shares of Class&nbsp;A common stock issuable upon exercise of the private placement
warrants, and holders of warrants that may be issued upon conversion of working capital loans may demand that we register the resale
of such warrants or the Class&nbsp;A common stock issuable upon exercise of such warrants. We will bear the cost of registering these
securities. The registration and availability of such a significant number of securities for trading in the public market may have an
adverse effect on the market price of our Class&nbsp;A common stock. In addition, the existence of the registration rights may make our
initial business combination more costly or difficult to complete. This is because the stockholders of the target business may increase
the equity stake they seek in the combined entity or ask for more cash consideration to offset the negative impact on the market price
of our Class&nbsp;A common stock that is expected when the common stock owned by our initial stockholders or their permitted transferees,
the private placement warrants owned by our sponsor or warrants issued in connection with working capital loans are registered for resale.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may issue notes or other debt securities,
or otherwise incur substantial debt, to complete a business combination, which may adversely affect our leverage and financial condition
and thus negatively impact the value of our stockholders&rsquo; investment in us.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Although we have no commitments
as of the date of this prospectus to issue any notes or other debt securities, or to otherwise incur outstanding debt following this
offering, we may choose to incur substantial debt to complete our initial business combination. We have agreed that we will not incur
any indebtedness unless we have obtained from the lender a waiver of any right, title, interest or claim of any kind in or to the monies
held in the trust account. As such, no issuance of debt will affect the per share amount available for redemption from the trust account.
Nevertheless, the incurrence of debt could have a <FONT STYLE="font-size: 10pt">variety of negative effects, including:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">default
                                            and foreclosure on our assets if our operating revenues after an initial business combination
                                            are insufficient to repay our debt obligations;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">acceleration
                                            of our obligations to repay the indebtedness even if we make all principal and interest payments
                                            when due if we breach certain covenants that require the maintenance of certain financial
                                            ratios or reserves without a waiver or renegotiation of that covenant;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">our
                                            immediate payment of all principal and accrued interest, if any, if the debt is payable on
                                            demand;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">our
                                            inability to obtain necessary additional financing if the debt contains covenants restricting
                                            our ability to obtain such financing while the debt security is outstanding;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">our
                                            inability to pay dividends on our common stock;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">using
                                            a substantial portion of our cash flow to pay principal and interest on our debt, which will
                                            reduce the funds available for dividends on our common stock if declared, expenses, capital
                                            expenditures, acquisitions and other general corporate purposes;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">limitations
                                            on our flexibility in planning for and reacting to changes in our business and in the industry
                                            in which we operate;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">increased
                                            vulnerability to adverse changes in general economic, industry and competitive conditions
                                            and adverse changes in government regulation; and</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">limitations
                                            on our ability to borrow additional amounts for expenses, capital expenditures, acquisitions,
                                            debt service requirements, execution of our strategy and other purposes and other disadvantages
                                            compared to our competitors who have less debt.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Our initial stockholders will control the
election of our board of directors until consummation of our initial business combination and will hold a substantial interest in us.
As a result, they will elect all of our directors prior to the consummation of our initial business combination and may exert a substantial
influence on actions requiring a stockholder vote, potentially in a manner that you do not support.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Upon the closing of this
offering, our initial stockholders will own 20% of our outstanding common stock (assuming they do not purchase any&nbsp;units in this
offering). In addition, the founder shares, all of which are held by our initial stockholders, will entitle the holders to elect all
of our directors prior to the consummation of our initial business combination. Holders of our public shares will have no right to vote
on the election of directors during such time. These provisions of our amended and restated certificate of incorporation may only be
amended by a majority of at least 90% of our common stock voting at a stockholder meeting. As a result, you will not have any influence
over the election of directors prior to our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Neither our initial stockholders
nor, to our knowledge, any of our officers or directors, have any current intention to purchase additional securities, other than as
disclosed in this prospectus. Factors that would be considered in making such additional purchases would include consideration of the
current trading price of our Class&nbsp;A common stock. In addition, as a result of their substantial ownership in our company, our initial
stockholders may exert a substantial influence on other actions requiring a stockholder vote, potentially in a manner that you do not
support, including amendments to our amended and restated certificate of incorporation and approval of major corporate transactions.
If our initial stockholders purchase any additional shares of common stock in the aftermarket or in privately negotiated transactions,
this would increase their influence over these actions. Accordingly, our initial stockholders will exert significant influence over actions
requiring a stockholder vote. Please see &ldquo;Proposed Business&thinsp;&mdash;&thinsp;Permitted purchases of our securities.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Our sponsor contributed $25,000, or approximately
$0.006 per founder share, and, accordingly, you will experience immediate and substantial dilution from the purchase of our Class&nbsp;A
common stock.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The difference between the
public offering price per share (allocating all of the unit purchase price to the Class&nbsp;A common stock and none to the warrant included
in the unit) and the pro&nbsp;forma net tangible book value per share of our Class&nbsp;A common stock after this offering constitutes
the dilution to you and the other investors in this offering. Our sponsor acquired the founder shares at a nominal price, significantly
contributing to this dilution. Upon the closing of this offering, and assuming no value is ascribed to the warrants included in the&nbsp;units,
you and the other public stockholders will incur an immediate and substantial dilution of approximately 90.8% (or $9.08 per share, assuming
no exercise of the underwriters&rsquo; over-allotment option), the difference between the pro&nbsp;forma net tangible book value per
share of $0.92 and the initial offering price of $10.00 per unit. In addition, because of the anti-dilution rights of the founder shares,
any equity or equity-linked securities issued or deemed issued in connection with our initial business combination would be disproportionately
dilutive to our Class&nbsp;A common stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Our sponsor paid an aggregate of $25,000
for the founder shares, or approximately $0.006 per founder share. As a result of this low initial price, our sponsor, our management
team, and advisors stand to make a substantial profit even if an initial business combination subsequently declines in value or is unprofitable
for our public stockholders.</I></B></P>

<P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="text-align: justify; text-indent: 0.25in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As a result of the low acquisition
cost of our founder shares, our sponsor, our management team and advisors could make a substantial profit even if we select and consummate
an initial business combination with an acquisition target that subsequently declines in value or is unprofitable for our public stockholders.
Thus, such parties may have more of an economic incentive for us to enter into an initial business combination with a riskier, weaker-performing&nbsp;or
financially unstable business, or an entity lacking an established record of revenues or earnings, than would be the case if such parties
had paid the full offering price for their founder shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may amend the terms of the warrants
in a manner that may be adverse to holders of public warrants with the approval by the holders of at least 50% of the then outstanding
public warrants. As a result, the exercise price of your warrants could be increased, the warrants could be converted into cash or stock
(at a ratio different than initially provided), the exercise period could be shortened and the number of shares of our Class&nbsp;A common
stock purchasable upon exercise of a warrant could be decreased, all without your approval.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our warrants will be issued
in registered form under a warrant agreement between Continental Stock Transfer&nbsp;&amp; Trust Company, as warrant agent, and us. The
warrant agreement provides that the terms of the warrants may be amended without the consent of any holder to cure any ambiguity or correct
any defective provision, but requires the approval by the holders of at least 50% of the then outstanding public warrants to make any
change that adversely affects the interests of the registered holders of public warrants. Accordingly, we may amend the terms of the
public warrants in a manner adverse to a holder if holders of at least 50% of the then outstanding public warrants approve of such amendment.
Although our ability to amend the terms of the public warrants with the consent of at least 50% of the then outstanding public warrants
is unlimited, examples of such amendments could be amendments to, among other things, increase the exercise price of the warrants, convert
the warrants into cash or stock (at a ratio different than initially provided), shorten the exercise period or decrease the number of
shares of our common stock purchasable upon exercise of a warrant. Our initial stockholders may purchase public warrants with the intention
of reducing the number of public warrants outstanding or to vote such warrants on any matters submitted to warrant holders for approval,
including amending the terms of the public warrants in a manner adverse to the interests of the registered holders of public warrants.
While our initial stockholders have no current commitments, plans or intentions to engage in such transactions and have not formulated
any terms or conditions for such transactions, there is no limit on the number of our public warrants that our initial stockholders may
purchase and it is not currently known how many public warrants, if any, our initial stockholders may hold at the time of our initial
business combination or at any other time during which the terms of the public warrants may be proposed to be amended. Please see &ldquo;Proposed
Business&thinsp;&mdash;&thinsp;Permitted purchases of our securities.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Our warrants are expected to be accounted
for as a warrant liability and will be recorded at fair value upon issuance with any changes in fair value each period reported in earnings,
which may have an adverse effect on the market price of our securities or may make it more difficult for us to consummate an initial
business combination.</I></B></P>

<P STYLE="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="text-indent: 0.25in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Following the consummation
of this offering and the concurrent private placement of warrants, we will have 10,250,000 warrants outstanding (comprised of the 5,000,000
warrants included in the units and the 5,250,000 private placement warrants, assuming the underwriters&rsquo; option to purchase additional
units is not exercised). We currently expect to account for these warrants as a warrant liability, which means that we will record them
at fair value upon issuance with any changes in fair value each period reported in earnings. The impact of changes in fair value on earnings
may have an adverse effect on the market price of our securities. In addition, potential targets may seek a business combination partner
that does not have warrants that are accounted for as a warrant liability, which may make it more difficult for us to consummate an initial
business combination with a target business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may redeem your unexpired warrants prior
to their exercise at a time that is disadvantageous to you, thereby making your warrants worthless.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have the ability to redeem
outstanding warrants at any time after they become exercisable and prior to their expiration, at a price of $0.01 per warrant, provided
that the closing price of our Class&nbsp;A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends,
reorganizations, recapitalizations and the like) for any 20 trading days within a 30 trading-day period ending on the third trading day
prior to the date we send the notice of redemption to the warrant holders. If and when the warrants become redeemable by us, we may exercise
our redemption right even if we are unable to register or qualify the underlying securities for sale under all applicable state securities
laws. Redemption of the outstanding warrants could force you to: (1)&nbsp;exercise your warrants and pay the exercise price therefor
at a time when it may be disadvantageous for you to do so (2)&nbsp;sell your warrants at the then-current market price when you might
otherwise wish to hold your warrants; or (3)&nbsp;accept the nominal redemption price which, at the time the outstanding warrants are
called for redemption, is likely to be substantially less than the market value of your warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Our warrants and founder shares may have
an adverse effect on the market price of our Class&nbsp;A common stock and make it more difficult to effectuate our initial business
combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will be issuing warrants
to purchase 5,000,000 shares of our Class&nbsp;A common stock (or up to 5,750,000 shares of our Class&nbsp;A common stock if the underwriters&rsquo;
option to purchase additional&nbsp;units is exercised in full), at a price of $11.50 per whole share (subject to adjustment as provided
herein), as part of the&nbsp;units offered by this prospectus. Simultaneously with the closing of this offering, we also will be issuing
in the Private Placement an aggregate of 5,250,000 (or 5,700,000 if the underwriters&rsquo; option to purchase additional&nbsp;units
is exercised in full) private placement warrants, each exercisable to purchase one share of Class&nbsp;A common stock at a price of $11.50
per share, subject to adjustment as provided herein. Our initial stockholders currently hold 4,312,500 founder shares (up to 562,500
of which are subject to forfeiture by our sponsor depending on the extent to which the underwriters&rsquo; option to purchase additional&nbsp;units
is exercised). The founder shares are convertible into shares of Class&nbsp;A common stock on a one-for-one basis, subject to adjustment
as set forth herein. In addition, if our sponsor, an affiliate of our sponsor or certain of our officers and directors make any working
capital loans, up to $1,500,000 of such loans may be converted into warrants, at the price of $1.00 per warrant, at the option of the
lender. Such warrants would be identical to the private placement warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">To the extent we issue shares
of Class&nbsp;A common stock to effectuate a business transaction, the potential for the issuance of a substantial number of additional
shares of Class&nbsp;A common stock upon exercise of these warrants or conversion rights could make us a less attractive acquisition
vehicle to a target business. Any such issuance will increase the number of outstanding shares of our Class&nbsp;A common stock and reduce
the value of the Class&nbsp;A common stock issued to complete the business transaction. Therefore, our warrants and founder shares may
make it more difficult to effectuate a business combination or increase the cost of acquiring the target business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The private placement warrants
are identical to the warrants sold as part of the&nbsp;units in this offering except that, so long as they are held by our sponsor or
its permitted transferees: (1)&nbsp;they will not be redeemable by us; (2)&nbsp;they (including the Class&nbsp;A common stock issuable
upon exercise of these warrants) may not, subject to certain limited exceptions, be transferred, assigned or sold by our sponsor until
30&nbsp;days after the completion of our initial business combination; (3)&nbsp;they may be exercised by the holders on a cashless basis;
and (4)&nbsp;the holders thereof (including with respect to the shares of common stock issuable upon exercise of these warrants) are
entitled to registration rights.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>The determination of the offering price
of our&nbsp;units and the size of this offering is more arbitrary than the pricing of securities and size of an offering of an operating
company in a particular industry. You may have less assurance, therefore, that the offering price of our&nbsp;units properly reflects
the value of such&nbsp;units than you would have in a typical offering of an operating company.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Prior to this offering there
has been no public market for any of our securities. The public offering price of the&nbsp;units and the terms of the warrants were negotiated
between us and the underwriters. In determining the size of this offering, management held customary organizational meetings with representatives
of the underwriters, both prior to our inception and thereafter, with respect to the state of capital markets, generally, and the amount
the underwriters believed they reasonably could raise on our behalf. Factors considered in determining the size of this offering, prices
and terms of the&nbsp;units, including the Class&nbsp;A common stock and warrants underlying the&nbsp;units, include:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the
                                            history and prospects of companies whose principal business is the acquisition of other companies;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">prior
                                            offerings of those companies;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">our
                                            prospects for acquiring an operating business;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a
                                            review of debt to equity ratios in leveraged transactions;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">our
                                            capital structure;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">an
                                            assessment of our management and their experience in identifying suitable acquisition opportunities;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">general
                                            conditions of the securities markets at the time of this offering; and</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">other
                                            factors as were deemed relevant.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Although these factors were
considered, the determination of our offering size, price and the terms of the&nbsp;units, including the Class&nbsp;A common stock and
warrants underlying the&nbsp;units, is more arbitrary than the pricing of securities of an operating company in a particular industry
since we have no historical operations or financial results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>There is currently no market for our securities
and a market for our securities may not develop, which would adversely affect the liquidity and price of our securities.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">There is currently no market
for our securities. Stockholders therefore have no access to information about prior market history on which to base their investment
decision. Following this offering, the price of our securities may vary significantly due to one or more potential business combinations
and general market or economic conditions, including as a result of the COVID-19 outbreak. Furthermore, an active trading market for
our securities may never develop or, if developed, it may not be sustained. You may be unable to sell your securities unless a market
can be established and sustained.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The federal proxy rules&nbsp;require
that a proxy statement with respect to a vote on a business combination include historical and/or pro&nbsp;forma financial statement
disclosure. We will include the same financial statement disclosure in connection with our tender offer documents, whether or not they
are required under the tender offer rules. These financial statements may be required to be prepared in accordance with, or be reconciled
to, accounting principles generally accepted in the United States of America, or GAAP, or international financial reporting standards
as issued by the International Accounting Standards Board, or 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), or PCAOB.
These financial statement requirements may limit the pool of potential target businesses we may acquire because some targets may be unable
to provide such financial statements in time for us to disclose such financial statements in accordance with federal proxy rules&nbsp;and
complete our initial business combination within the completion window.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>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.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Section&nbsp;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&nbsp;10-K
for the year ending December&nbsp;31, 2022. 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 initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Provisions in our amended and restated
certificate of incorporation and Delaware law may inhibit a takeover of us, which could limit the price investors might be willing to
pay in the future for our Class&nbsp;A common stock and could entrench management.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation will contain provisions that may discourage unsolicited takeover proposals that stockholders may consider
to be in their best interests. These provisions include three-year director terms and the ability of the board of directors to designate
the terms of and issue new series of preferred shares, which may make more difficult the removal of management and may discourage transactions
that otherwise could involve payment of a premium over prevailing market prices for our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Section&nbsp;203 of the
DGCL affects the ability of an &ldquo;interested stockholder&rdquo; to engage in certain business combinations, for a period of three&nbsp;years
following the time that the stockholder becomes an &ldquo;interested stockholder.&rdquo; We will elect in our certificate of incorporation
not to be subject to Section&nbsp;203 of the DGCL. Nevertheless, our certificate of incorporation will contain provisions that have the
same effect as Section&nbsp;203 of the DGCL, except that it will provide that affiliates of our sponsor and their transferees will not
be deemed to be &ldquo;interested stockholders,&rdquo; regardless of the&nbsp;percentage of our voting stock owned by them, and will
therefore not be subject to such restrictions. These charter provisions may limit the ability of third parties to acquire control of
our company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Risks Relating to Our Management Team</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Our officers and directors will allocate
their time to other businesses thereby causing conflicts of interest in their determination as to how much time to devote to our affairs.
This conflict of interest could have a negative impact on our ability to complete our initial business combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our officers and directors
are not required to, and will not, commit their full time to our affairs, which may result in a conflict of interest in allocating their
time between our operations and our search for a business combination and their other responsibilities. We do not intend to have any
full-time employees prior to the completion of our business combination. Each of our officers and directors is engaged in several other
business endeavors for which he or she may be entitled to substantial compensation and our officers and directors are not obligated to
contribute any specific number of hours per week to our affairs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If our officers&rsquo; and
directors&rsquo; other business affairs require them to devote substantial amounts of time to such affairs in excess of their current
commitment levels, it could limit their ability to devote time to our affairs which may have a negative impact on our ability to complete
our initial business combination. Please see &ldquo;Management&thinsp;&mdash;&thinsp;Directors, Director Nominees and Executive Officers&rdquo;
for a discussion of our officers&rsquo; and directors&rsquo; other business affairs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We are dependent upon our officers and
directors and their departure could adversely affect our ability to operate.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our operations are dependent
upon a relatively small group of individuals. We believe that our success depends on the continued service of our officers and directors,
at least until we have completed our initial business combination. We do not have an employment agreement with, or key-man insurance
on the life of any of our other directors or officers. The unexpected loss of the services of one or more of our directors or officers
could have a detrimental effect on us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Our ability to successfully effect our
initial business combination and to be successful thereafter will be dependent upon the efforts of our key personnel, some of whom may
join us following our initial business combination. The loss of key personnel could negatively impact the operations and profitability
of our post-combination business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our ability to successfully
effect our initial business combination is dependent upon the efforts of our key personnel. The role of our key personnel in the target
business, however, cannot presently be ascertained. Although some of our key personnel may remain with the target business in senior
management or advisory positions following our initial business combination, we do not currently expect that any of them will do so.
While we intend to closely scrutinize any individuals we engage after our initial business combination, we cannot assure you that our
assessment of these individuals will prove to be correct. These individuals may be unfamiliar with the requirements of operating a company
regulated by the SEC, which could cause us to have to expend time and resources helping them become familiar with such requirements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, the officers
and directors of an acquisition candidate may resign upon completion of our initial business combination. The departure of a business
combination target&rsquo;s key personnel could negatively impact the operations and profitability of our post-combination business. The
role of an acquisition candidate&rsquo;s key personnel upon the completion of our initial business combination cannot be ascertained
at this time. Although we contemplate that certain members of an acquisition candidate&rsquo;s management team will remain associated
with the acquisition candidate following our initial business combination, it is possible that members of the management of an acquisition
candidate will not wish to remain in place. The loss of key personnel could negatively impact the operations and profitability of our
post-combination business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Our key personnel may negotiate employment
or consulting agreements with a target business in connection with a particular business combination, and a particular business combination
may be conditioned on the retention or resignation of such key personnel. These agreements may cause our key personnel to have conflicts
of interest in determining whether to proceed with a particular business combination. However, we do not expect that any of our key personnel
will remain with us after the completion of our initial business combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our key personnel may be
able to remain with our company after the completion of our initial business combination only if they are able to negotiate employment
or consulting agreements in connection with the business combination. Such negotiations would take place simultaneously with the negotiation
of the business combination and could provide for such individuals to receive compensation in the form of cash payments and/or our securities
for services they would render to us after the completion of the business combination. Such negotiations also could make such key personnel&rsquo;s
retention or resignation a condition to any such agreement. The personal and financial interests of such individuals may influence their
motivation in identifying and selecting a target business. However, we believe the ability of such individuals to remain with us after
the completion of our initial business combination will not be the determining factor in our decision as to whether or not we will proceed
with any potential business combination, as we do not expect that any of our key personnel will remain with us after the completion of
our initial business combination. The determination as to whether any of our key personnel will remain with us will be made at the time
of our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may have a limited ability to assess
the management of a prospective target business and, as a result, may affect our initial business combination with a target business
whose management may not have the skills, qualifications or abilities to manage a public company.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">When evaluating the desirability
of effecting our initial business combination with a prospective target business, our ability to assess the target business&rsquo;s management
may be limited due to a lack of time, resources or information. Our assessment of the capabilities of the target business&rsquo;s management,
therefore, may prove to be incorrect and such management may lack the skills, qualifications or abilities we suspected. Should the target
business&rsquo;s management not possess the skills, qualifications or abilities necessary to manage a public company, the operations
and profitability of the post-combination business may be negatively impacted. Accordingly, any stockholders or warrant holders who choose
to remain a stockholder or warrant holder following our initial business combination could suffer a reduction in the value of their securities.
Such stockholders or warrant holders are unlikely to have a remedy for such reduction in value.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The officers and directors
of an initial business combination candidate may resign upon completion of our initial business combination. The departure of a business
combination target&rsquo;s key personnel could negatively impact the operations and profitability of our post-combination business. The
role of an initial business combination candidate&rsquo;s key personnel upon the completion of our initial business combination cannot
be ascertained at this time. Although we contemplate that certain members of an acquisition candidate&rsquo;s management team will remain
associated with the initial business combination candidate following our initial business combination, it is possible that members of
the management of an acquisition candidate will not wish to remain in place. As a result, we may need to reconstitute the management
team of the post-transaction company in connection with our initial business combination, which may adversely impact our ability to complete
an initial business combination in a timely manner or at all.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Certain of our officers and directors are
now, and all of them may in the future become, affiliated with entities engaged in business activities similar to those intended to be
conducted by us and, accordingly, may have conflicts of interest in determining to which entity a particular business opportunity or
other transaction should be presented.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Following the completion
of this offering and until we consummate our initial business combination, we intend to engage in the business of identifying and combining
with one or more businesses. Our sponsor and officers and directors are, or may in the future become, affiliated with entities (such
as operating companies or investment vehicles) that are engaged in a similar business. We do not have employment contracts with our officers
and directors that will limit their ability to work at other businesses. In addition, our sponsor, officers and directors may participate
in the formation of, or become an officer or director of, any other blank check company prior to completion of our initial business combination.
As a result, our sponsor, officers or directors could have conflicts of interest in determining whether to present business combination
opportunities to us or to any other blank check company with which they may become involved.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As described in &ldquo;Proposed
Business&thinsp;&mdash;&thinsp;Sourcing of Potential Business Combination Targets&rdquo; and &ldquo;Management&thinsp;&mdash;&thinsp;Conflicts
of Interest,&rdquo; each of our officers and directors presently has, and any of them in the future may have additional, fiduciary, contractual
or other obligations or duties to one or more other entities pursuant to which such officer or director is or will be required to present
a business combination opportunity to such entities. Accordingly, if any of our officers or directors becomes aware of a business combination
opportunity which is suitable for one or more entities to which he or she has fiduciary, contractual or other obligations or duties,
he or she will honor these obligations and duties to present such business combination opportunity to such entities first, and only present
it to us if such entities reject the opportunity and he or she determines to present the opportunity to us (including as described in
 &ldquo;Proposed Business&thinsp;&mdash;&thinsp;Sourcing of Potential Business Combination Targets&rdquo;). These conflicts may not be
resolved in our favor and a potential target business may be presented to another entity prior to its presentation to us. Our amended
and restated certificate of incorporation will provide that we renounce our interest in any corporate opportunity offered to any director
or officer unless (i)&nbsp;such opportunity is expressly offered to such person solely in his or her capacity as a director or officer
of our company, (ii)&nbsp;such opportunity is one we are legally and contractually permitted to undertake and would otherwise be reasonable
for us to pursue and (iii)&nbsp;the director or officer is permitted to refer the opportunity to us without violating another legal obligation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, none of the
Operating Partners are officers or directors of our company and therefore owe us no fiduciary duties as such. While we expect that they
will assist us in identifying business combination targets, they have no obligation to do so and may devote a substantial portion of
their business time to activities unrelated to us. Each Operating Partner may have fiduciary, contractual or other obligations or duties
to other organizations to present business combination opportunities to such other organizations rather than to us. Accordingly, if any
Operating Partner becomes aware of a business combination opportunity which is suitable for one or more entities to which he or she has
fiduciary, contractual or other obligations or duties, he or she will honor those obligations and duties to present such business combination
opportunity to such entities first and only present it to us if such entities reject the opportunity and he or she determines to present
the opportunity to us. These conflicts may not be resolved in our favor and a potential business may be presented to another entity prior
to its presentation to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Please see &ldquo;Management&thinsp;&mdash;&thinsp;Directors,
Director Nominees and Executive Officers,&rdquo; &ldquo;Management&nbsp;&mdash; Conflicts of Interest&rdquo; and &ldquo;Certain Relationships
and Related Party Transactions&rdquo; for a discussion of our officers&rsquo; and directors&rsquo; business affiliations and potential
conflicts of interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Our officers, directors, security holders
and their respective affiliates may have competitive pecuniary interests that conflict with our interests.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have not adopted a policy
that expressly prohibits our directors, officers, security holders or affiliates from having a direct or indirect pecuniary or financial
interest in any investment to be acquired or disposed of by us or in any transaction to which we are a party or have an interest. In
fact, we may enter into a business combination with a target business that is affiliated with our sponsor or our directors or officers.
We do not have a policy that expressly prohibits any such persons from engaging for their own account in business activities of the types
conducted by us. Accordingly, such persons or entities may have a conflict between their interests and ours.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In particular, affiliates
of our sponsor, our directors and our officers have invested, and may in the future invest, in a broad array of sectors, including those
in which our company may invest. As a result, there may be substantial overlap between companies that would be a suitable business combination
for us and companies that would make an attractive target for such other affiliates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may engage in a business combination
with one or more target businesses that have relationships with entities that may be affiliated with our sponsor, officers or directors
which may raise potential conflicts of interest.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In light of the involvement
of our sponsor, officers and directors with other businesses, we may decide to acquire one or more businesses affiliated with or competitive
with our sponsor, officers and directors, and their respective affiliates. Our directors also serve as officers and board members for
other entities, including, without limitation, those described under &ldquo;Management&thinsp;&mdash;&thinsp;Conflicts of Interest.&rdquo;
Such entities may compete with us for business combination opportunities. Our sponsor, officers and directors are not currently aware
of any specific opportunities for us to complete our initial business combination with any entities with which they are affiliated, and
there have been no substantive discussions concerning a business combination with any such entity or entities. Although we will not be
specifically focusing on, or targeting, any transaction with any affiliated entities, we would pursue such a transaction if we determined
that such affiliated entity met our criteria for a business combination as set forth in &ldquo;Proposed Business&thinsp;&mdash;&thinsp;Effecting
our Initial Business Combination&rdquo; and &ldquo;&mdash; Selection of a target business and structuring of our initial business combination&rdquo;
and such transaction was approved by a majority of our independent and disinterested directors. Despite our agreement to obtain an opinion
from an independent investment banking firm that is a member of FINRA or from an independent accounting firm, regarding the fairness
to our stockholders from a financial point of view of a business combination with one or more domestic or international businesses affiliated
with our sponsor, officers or directors, potential conflicts of interest still may exist and, as a result, the terms of the business
combination may not be as advantageous to our public stockholders as they would be absent any conflicts of interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We may engage Farvahar Capital, or another
affiliate of our sponsor group, as our lead financial advisor on our business combinations and other transactions. Any fee in connection
with such engagement may be conditioned upon the completion of such transactions. This financial interest in the completion of such transactions
may influence the advice such affiliate provides.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may engage Farvahar Capital,
or another affiliate of our sponsor group, as a financial advisor in connection with our initial business combination and pay such affiliate
a customary financial advisory fee in an amount that constitutes a market standard financial advisory fee for comparable transactions.
Pursuant to any such engagement, the affiliate may earn its fee upon closing of the initial business combination. The payment of such
fee would likely be conditioned upon the completion of the initial business combination. Therefore, our sponsor may have additional financial
interests in the completion of the initial business combination. These financial interests may influence the advice any such affiliate
provides us as our financial advisor, which advice would contribute to our decision on whether to pursue a business combination with
any particular target.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Since our initial stockholders will lose
their entire investment in us if our initial business combination is not completed (other than with respect to any public shares they
may hold), a conflict of interest may arise in determining whether a particular business combination target is appropriate for our initial
business combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On February&nbsp;15, 2021,
our sponsor purchased an aggregate of 4,312,500 founder shares for an aggregate purchase price of $25,000, or approximately $0.006 per
share. The number of founder shares issued was determined based on the expectation that the founder shares would represent 20% of the
outstanding shares of common stock upon the completion of this offering. The founder shares will be worthless if we do not complete an
initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, our sponsor
has subscribed to purchase an aggregate of 5,250,000 (or 5,700,000 if the underwriters&rsquo; option to purchase additional&nbsp;units
is exercised in full) private placement warrants for a purchase price of $5,250,000 (or $5,700,000) if the underwriters&rsquo; option
to purchase additional&nbsp;units is exercised in full), or $1.00 per warrant, that will also be worthless if we do not complete our
initial business combination. Each private placement warrant entitles the holder thereof to purchase one share of our Class&nbsp;A common
stock at a price of $11.50 per share, subject to adjustment as provided herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The founder shares are identical
to the shares of Class&nbsp;A common stock included in the&nbsp;units being sold in this offering, except that: (1)&nbsp;only holders
of the founder shares have the right to vote on the election and removal of directors prior to our initial business combination; (2)&nbsp;the
founder shares are subject to certain transfer restrictions, as described in more detail below; (3)&nbsp;our sponsor, officers and directors
have entered into a letter agreement with us, pursuant to which they have agreed to: (a)&nbsp;waive their redemption rights with respect
to any founder shares and any public shares held by them in connection with the completion of our initial business combination, (b)&nbsp;waive
their redemption rights with respect to any founder shares and public shares held by them in connection with a stockholder vote to approve
an amendment to our amended and restated certificate of incorporation to modify the substance or timing of our obligation to provide
for the redemption of our public shares in connection with an initial business combination or to redeem 100% of our public shares if
we have not consummated our initial business combination within the completion window; and (c)&nbsp;waive their rights to liquidating
distributions from the trust account with respect to any founder shares held by them if we fail to complete our initial business combination
within the completion window (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 completion window); (4)&nbsp;the founder shares
are automatically convertible into shares of our Class&nbsp;A common stock at the time of our initial business combination on a one-for-one
basis, subject to adjustment pursuant to certain anti-dilution rights, as described herein; and (5)&nbsp;the holders of founder shares
are entitled to registration rights.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The personal and financial
interests of our sponsor, officers and directors may influence their motivation in identifying and selecting a target business combination,
completing an initial business combination and influencing the operation of the business following the initial business combination.
This risk may become more acute as the deadline for completing our initial business combination nears.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Changes in the market for directors and
officers liability insurance could make it more difficult and more expensive for us to negotiate and complete an initial business combination.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In recent&nbsp;months, the
market for directors and officers liability insurance for special purpose acquisition companies has changed in ways adverse to us and
our management team. Fewer insurance companies are offering quotes for directors and officers liability coverage, the premiums charged
for such policies have generally increased and the terms of such policies have generally become less favorable. These trends may continue
into the future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The increased cost and decreased
availability of directors and officers liability insurance could make it more difficult and more expensive for us to negotiate an initial
business combination. In order to obtain directors and officers liability insurance or modify its coverage as a result of becoming a
public company, the post-business combination entity might need to incur greater expense, accept less favorable terms or both. However,
any failure to obtain adequate directors and officers liability insurance could have an adverse impact on the post-business combination&rsquo;s
ability to attract and retain qualified officers and directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, even after
we were to complete an initial business combination, our directors and officers could still be subject to potential liability from claims
arising from conduct alleged to have occurred prior to the initial business combination. As a result, in order to protect our directors
and officers, the post-business combination entity may need to purchase additional insurance with respect to any such claims (&ldquo;run-off
insurance&rdquo;). The need for run-off insurance would be an added expense for the post-business combination entity, and could interfere
with or frustrate our ability to consummate an initial business combination on terms favorable to our investors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Risks Associated with Acquiring and Operating
a Business in Foreign Countries</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>If our management team pursues a company
with operations or opportunities outside of the United States for our initial business combination, we may face additional burdens in
connection with investigating, agreeing to and completing such combination, and if we effect such initial business combination, we would
be subject to a variety of additional risks that may negatively impact our operations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If our management team pursues
a company with operations or opportunities outside of the United States for our initial business combination, we would be subject to
risks associated with cross-border business combinations, including in connection with investigating, agreeing to and completing our
initial business combination, conducting due diligence in a foreign jurisdiction, having such transaction approved by any local governments,
regulators or agencies and changes in the purchase price based on fluctuations in foreign exchange rates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If we effect our initial
business combination with such a company, we would be subject to any special considerations or risks associated with companies operating
in an international setting, including any of the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">costs
                                            and difficulties inherent in managing cross-border business operations and complying with
                                            commercial and legal requirements of overseas markets;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">rules&nbsp;and
                                            regulations regarding currency redemption;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">complex
                                            corporate withholding taxes on individuals;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">laws
                                            governing the manner in which future business combinations may be effected;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">tariffs
                                            and trade barriers;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">regulations
                                            related to customs and import/export matters;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">longer
                                            payment cycles;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">tax
                                            consequences;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">currency
                                            fluctuations and exchange controls;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">rates
                                            of inflation;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">challenges
                                            in collecting accounts receivable;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">cultural
                                            and language differences;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">employment
                                            regulations;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">crime,
                                            strikes, riots, civil disturbances, terrorist attacks, natural disasters and wars;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">deterioration
                                            of political relations with the United States;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">obligatory
                                            military service by personnel; and</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">government
                                            appropriation of assets.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may not be able to adequately
address these additional risks. If we were unable to do so, we may be unable to complete such initial business combination or, if we
complete such initial business combination, our operations might suffer, either of which may adversely impact our business, results of
operations and financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>If our management following our initial
business combination is unfamiliar with U.S. securities laws, they may have to expend time and resources becoming familiar with such
laws, which could lead to various regulatory issues.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Following our initial business
combination, any or all of our management could resign from their positions as officers of the Company, and the management of the target
business at the time of the business combination could remain in place. Management of the target business may not be familiar with U.S.
securities laws. If new management is unfamiliar with U.S. securities laws, they may have to expend time and resources becoming familiar
with such laws. This could be expensive and time-consuming and could lead to various regulatory issues which may adversely affect our
operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Our independent registered public accounting
firm&rsquo;s report contains an explanatory paragraph that expresses substantial doubt about our ability to continue as a &ldquo;going
concern.&rdquo;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As of February&nbsp;25,
2021, we had $25,000 in cash and a working capital deficiency of $67,687. Further, we have incurred and expect to continue to incur significant
costs in pursuit of our acquisition plans. Management&rsquo;s plans to address this need for capital through this offering are discussed
in the section of this prospectus titled &ldquo;Management&rsquo;s Discussion and Analysis of Financial Condition and Results of Operations.&rdquo;
We cannot assure you that our plans to raise capital or to consummate an initial business combination will be successful. These factors,
among others, raise substantial doubt about our ability to continue as a going concern. The financial statements contained elsewhere
in this prospectus do not include any adjustments that might result from our inability to consummate this offering or our inability to
continue as a going concern.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>General Risk Factors</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We are a newly incorporated company with
no operating history and no revenues, and you have no basis on which to evaluate our ability to achieve our business objective.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are a newly incorporated
company with no operating results, and we will not commence operations until obtaining funding through this offering. Because we lack
an operating history, you have no basis upon which to evaluate our ability to achieve our business objective of completing our initial
business combination with one or more target businesses. We have no plans, arrangements or understandings with any prospective target
business concerning a business combination and may be unable to complete our initial business combination. If we fail to complete our
initial business combination, we will never generate any operating revenues.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Certain agreements related to this offering
may be amended without stockholder approval.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Certain agreements, including
the underwriting agreement relating to this offering, the letter agreement among us and our sponsor, officers and directors, and the
registration rights agreement among us and our initial stockholders, may be amended without stockholder approval. These agreements contain
various provisions that our public stockholders might deem to be material. While we do not expect our board to approve any amendment
to any of these agreements prior to our initial business combination, it may be possible that our board, in exercising its business judgment
and subject to its fiduciary duties, chooses to approve one or more amendments to any such agreement in connection with the consummation
of our initial business combination. Any such amendments would not require approval from our stockholders, may result in the completion
of our initial business combination that may not otherwise have been possible, and may have an adverse effect on the value of an investment
in our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>We are an emerging growth company within
the meaning of the Securities Act, and if we take advantage of certain exemptions from disclosure requirements available to emerging
growth companies, this could make our securities less attractive to investors and may make it more difficult to compare our performance
with other public companies.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are an &ldquo;emerging
growth company&rdquo; within the meaning of the Securities Act, as modified by the JOBS Act, and we may take advantage of certain exemptions
from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but
not limited to, not being required to comply with the auditor attestation requirements of Section&nbsp;404 of the Sarbanes- Oxley Act,
reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements, and exemptions from the
requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments
not previously approved. As a result, our stockholders may not have access to certain information they may deem important. We could be
an emerging growth company for up to five&nbsp;years, although circumstances could cause us to lose that status earlier, including if
the market value of our common stock held by non-affiliates exceeds $700&nbsp;million as of the end of any second quarter of a fiscal
year, in which case we would no longer be an emerging growth company as of the end of such fiscal year. We cannot predict whether investors
will find our securities less attractive because we will rely on these exemptions. If some investors find our securities less attractive
as a result of our reliance on these exemptions, the trading prices of our securities may be lower than they otherwise would be, there
may be a less active trading market for our securities and the trading prices of our securities may be more volatile.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Further, Section&nbsp;102(b)(1)&nbsp;of
the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until
private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class
of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS
Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging
growth companies but any such election to opt out is irrevocable. We have elected not to opt out of such extended transition period which
means that when a standard is issued or revised and it has different application dates for public or private companies, we, as an emerging
growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make
comparison of our financial statements with another public company which is neither an emerging growth company nor an emerging growth
company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting
standards used.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Provisions in our amended and restated
certificate of incorporation and Delaware law may have the effect of discouraging lawsuits against our directors and officers.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation will require, to the fullest extent permitted by law, that derivative actions brought in our name, actions
against directors, officers and employees for breach of fiduciary duty and other similar actions may be brought only in the Court of
Chancery in the State of Delaware and, if brought outside of Delaware, the stockholder bringing the suit will be deemed to have consented
to service of process on such stockholder&rsquo;s counsel. This provision may have the effect of discouraging lawsuits against our directors
and officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_003"></A>CAUTIONARY NOTE REGARDING
FORWARD-LOOKING STATEMENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Some statements contained
in this prospectus, and certain oral statements made from time to time by our representatives in connection with this offering, are forward-looking
in nature. Our forward-looking statements include, but are not limited to, statements regarding our or our management team&rsquo;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
 &ldquo;anticipate,&rdquo; &ldquo;believe,&rdquo; &ldquo;continue,&rdquo; &ldquo;could,&rdquo; &ldquo;estimate,&rdquo; &ldquo;expect,&rdquo;
 &ldquo;intends,&rdquo; &ldquo;may,&rdquo; &ldquo;might,&rdquo; &ldquo;plan,&rdquo; &ldquo;possible,&rdquo; &ldquo;potential,&rdquo; &ldquo;predict,&rdquo;
 &ldquo;project,&rdquo; &ldquo;should,&rdquo; &ldquo;would&rdquo; 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 prospectus may include,
for example, statements about:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            ability to select an appropriate target business or businesses;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            ability to complete our initial business combination;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            expectations around the performance of a prospective target business or businesses;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            success in retaining or recruiting, or changes required in, our officers, key employees or
                                            directors following our initial business combination;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            officers and directors allocating their time to other businesses and potentially having conflicts
                                            of interest with our business or in approving our initial business combination;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">actual
                                            and potential conflicts of interest relating to the Sponsor Team and our directors, officers
                                            and other affiliates;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            ability to draw from the support and expertise of our directors, officers and other affiliates;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            potential ability to obtain additional financing to complete our initial business combination;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            pool of prospective target businesses, including the location and industry of such target
                                            businesses;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            ability of our officers and directors to generate a number of potential business combination
                                            opportunities;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            public securities&rsquo; potential liquidity and trading;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            lack of a market for our securities;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            availability to us of funds from interest income on the trust account balance;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            trust account not being subject to claims of third parties; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            financial performance following this offering.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The forward-looking statements contained in this
prospectus 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 &ldquo;Risk Factors.&rdquo; 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_004"></A>USE OF PROCEEDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">We are offering 15,000,000&nbsp;units at an offering
price of $10.00 per unit. We estimate that the net proceeds of this offering together with the funds we will receive from the sale of
the private placement warrants will be used as set forth in the following table.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Without Option <BR>
    to Purchase <BR> Additional Units</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Option to Purchase
    <BR> Additional Units <BR> Exercised in Full</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">Gross proceeds</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: right"><B>&nbsp;</B></TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: right"><B>&nbsp;</B></TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 71%; font-size: 10pt; text-align: left">Gross proceeds from&nbsp;units offered to public<FONT STYLE="font-size: 10pt">(1)</FONT></TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">150,000,000</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 12%; font-size: 10pt; text-align: right">172,500,000</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Gross proceeds from private placement warrants offered in the
    private placement</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">5,250,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">5,700,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Total gross proceeds</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">155,250,000</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">178,200,000</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left"><B>Estimated offering expenses</B><FONT STYLE="font-size: 10pt">(2)</FONT></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Underwriting commissions (2% of gross proceeds from&nbsp;units offered to public, excluding
    deferred portion) <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#65279;(3)</FONT></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">3,000,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">3,450,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Legal fees and expenses</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">300,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">300,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Printing and engraving expenses</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">35,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">35,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Accounting fees and expenses</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">40,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">40,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">SEC/FINRA Expenses</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">45,195</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">45,195</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Travel and road show</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">20,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">20,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Directors and officers insurance premiums</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">650,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">650,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">NYSE listing and filing fees</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">85,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">85,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">Miscellaneous expenses<FONT STYLE="font-size: 10pt">(4)</FONT></TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">64,805</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">64,805</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Total estimated offering expenses (other than underwriting commissions)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,240,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">1,240,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Proceeds after estimated offering expenses</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">151,010,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">173,510,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Held in trust account<FONT STYLE="font-size: 10pt">(3)</FONT></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">150,000,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">172,500,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Percent of public offering size</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">100</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">100</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Not held in trust account</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">1,010,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">1,010,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 97%; margin-right: 1in">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">% of Total</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 72%; font-size: 10pt; text-align: left">Legal, accounting, due diligence, travel and other expenses in connection
    with any business combination</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">505,000</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">50.0&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Legal and accounting fees related to regulatory reporting obligations</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">125,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">12.4&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Payment for office space, utilities, administrative and support services</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">240,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">23.8</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Consulting, travel and miscellaneous expenses incurred during search for initial business
    combination target</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">95,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">9.4&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Working capital to cover miscellaneous expenses</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">45,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">4.5&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">Total</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">1,010,000</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">100.0&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">%</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The foregoing table shows
the use of the approximately $1,010,000 of net proceeds not held in the trust account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">Includes amounts payable to public
                                            stockholders who properly redeem their shares in connection with our successful completion
                                            of our initial business combination.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify">Our sponsor has agreed to loan
                                            us up to $300,000 as described in this prospectus. As of February&nbsp;25, 2021, there was
                                            no amount outstanding under such promissory note. These loans will be repaid upon completion
                                            of this offering out of the $1,010,000 of offering proceeds that has been allocated for the
                                            payment of offering expenses (other than underwriting commissions) not held in the trust
                                            account. In the event that offering expenses are less than as set forth in this table, any
                                            such amounts will be used for post-closing working capital expenses. In the event that the
                                            offering expenses are more than as set forth in this table, we may fund such excess with
                                            loans or additional investments from our sponsor.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD STYLE="text-align: justify">The underwriters have agreed
                                            to defer underwriting commissions equal to 3.5% of the gross proceeds of this offering. Upon
                                            completion of our initial business combination, $5,250,000, which constitutes the underwriters&rsquo;
                                            deferred commissions (or up to $6,037,500 if the underwriters&rsquo; option to purchase additional&nbsp;units
                                            is exercised in full) will be paid to the underwriters from the funds held in the trust account
                                            and the remaining funds, less amounts released to the trustee to pay redeeming stockholders,
                                            will be released to us and can be used to pay all or a portion of the purchase price of the
                                            business or businesses with which our initial business combination occurs or for general
                                            corporate purposes, including payment of principal or interest on indebtedness incurred in
                                            connection with our initial business combination, to fund the purchases of other companies
                                            or for working capital. The underwriters will not be entitled to any interest accrued on
                                            the deferred underwriting discounts and commissions.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(4)</TD><TD STYLE="text-align: justify">Includes organizational and administrative
                                            expenses and may include amounts related to above-listed expenses in the event actual amounts
                                            exceed estimates</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The rules&nbsp;of NYSE provide
that at least 90% of the gross proceeds from this offering and the sale of the private placement warrants be deposited in a trust account.
Of the net proceeds of this offering and the sale of the private placement warrants, $150,000,000 (or $172,500,000 if the underwriters&rsquo;
over-allotment option is exercised in full), including $5,250,000 (or up to $6,037,500 if the underwriters&rsquo; over-allotment option
is exercised in full) of deferred underwriting commissions, will, upon the consummation of this offering, be placed in a U.S.-based trust
account with Continental Stock Transfer&nbsp;&amp; Trust Company acting as trustee. The funds in the trust account will be invested only
in U.S. government treasury bills with a maturity of 185&nbsp;days or less or in money market funds that meet certain conditions under
Rule&nbsp;2a-7 under the Investment Company Act and that invest only in direct U.S. government obligations. Based on current interest
rates, we estimate that the interest earned on the trust account will be approximately $12,000 per year, assuming an interest rate of
0.08% per year. We will not be permitted to withdraw any of the principal or interest held in the trust account, except with respect
to permitted withdrawals. The funds held in the trust account will not be released from the trust account until the earliest of: (1)&nbsp;the
completion of our initial business combination; (2)&nbsp;the redemption of any public shares properly submitted in connection with a
stockholder vote to amend our amended and restated certificate of incorporation to modify the substance and timing of our obligation
to redeem 100% of our public shares if we do not complete our initial business combination within the completion window; and (3)&nbsp;the
redemption of all of our public shares if we are unable to complete our initial business combination within the completion window, subject
to applicable law. Based on current interest rates, we expect that interest earned on the trust account will be sufficient to pay taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The net proceeds held in
the trust account may be used as consideration to pay the sellers of a target business with which we ultimately complete our initial
business combination. If our initial business combination is paid for using equity or debt securities or not all of the funds released
from the trust account are used for payment of the consideration in connection with our initial business combination or used for redemption
of our public shares, we may apply the balance of the cash released to us from the trust account for general corporate purposes, including
for maintenance or expansion of operations of post-transaction businesses, the payment of principal or interest due on indebtedness incurred
in completing our initial business combination, to fund the purchase of other companies or for working capital. There is no limitation
on our ability to raise funds privately or through loans in connection with our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Following this offering
and prior to the completion of our initial business combination, our principal use of working capital will be to fund our activities
to identify and evaluate target businesses, perform business due diligence on prospective target businesses, travel to and from the offices
or similar locations of prospective target businesses or their representatives or owners, review corporate documents and material agreements
of prospective target businesses, structure, negotiate and complete a business combination. During that period, we expect our other principal
expenses to include franchise and income taxes; regulatory reporting requirements; NYSE continued listing fees; and office space, administrative
and support services. We will enter into the Administrative Services Agreement, pursuant to which we will pay an affiliate of our sponsor
a total of $10,000 per month for office space, administrative and support services. Upon completion of our initial business combination
or our liquidation, we will cease paying these monthly fees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We expect to fund our working
capital requirements prior to the time of our initial business combination with permitted withdrawals from the interest earned on the
trust account, subject to an annual limit of $1,000,000, and permitted withdrawals to pay taxes. In addition, our sponsor, an affiliate
of our sponsor or our officers and directors may, but none of them is obligated to, loan us funds as may be required. If we complete
our initial business combination, we would repay such loaned amounts out of the proceeds of the trust account released to us. In the
event that our initial business combination does not close, we may use a portion of the working capital held outside the trust account
to repay such loaned amounts but no proceeds from our trust account would be used to repay such loaned amounts. Up to $1,500,000 of such
loans may be convertible into warrants at a price of $1.00 per warrant at the option of the lender. The warrants would be identical to
the private placement warrants issued to our sponsor. The terms of such loans by our sponsor, an affiliate of our sponsor or our officers
and directors, if any, have not been determined and no written agreements exist with respect to such loans. We do not expect to seek
loans from parties other than our sponsor, an affiliate of our sponsor or our officers and directors, if any, as we do not believe third
parties will be willing to loan such funds and provide a waiver against any and all rights to seek access to funds in our trust account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_005"></A>DIVIDEND POLICY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have not paid any cash
dividends on our common stock to date and do not intend to pay cash dividends prior to the completion of our initial business combination.
The payment of cash dividends in the future will be dependent upon our revenues and earnings, if any, capital requirements and general
financial condition subsequent to completion of our initial business combination. The payment of any cash dividends subsequent to our
initial business combination will be within the discretion of our board of directors at such time. In addition, our board of directors
is not currently contemplating and does not anticipate declaring any stock dividends in the foreseeable future, except if we increase
the size of this offering, in which case we will effect a stock dividend or other appropriate mechanism immediately prior to the consummation
of this offering in an amount as to maintain the ownership of our initial stockholders prior to this offering at 20% of our issued and
outstanding shares of common stock upon the consummation of this offering. Further, if we incur any indebtedness in connection with our
initial business combination, our ability to declare dividends may be limited by restrictive covenants we may agree to in connection
therewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_006"></A>DILUTION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The difference between the
public offering price per share of Class&nbsp;A common stock, assuming no value is attributed to the warrants included in the&nbsp;units
we are offering pursuant to this prospectus or the private placement warrants, and the pro&nbsp;forma net tangible book value per share
of our Class&nbsp;A common stock after this offering constitutes the dilution to investors in this offering. Such calculation does not
reflect any dilution associated with the sale and exercise of warrants, including the private placement warrants, which would cause the
actual dilution to the public stockholders to be higher, particularly where a cashless exercise is utilized. Net tangible book value
per share is determined by dividing our net tangible book value, which is our total tangible assets less total liabilities (including
the value of Class&nbsp;A common stock which may be redeemed for cash), by the number of outstanding shares of our Class&nbsp;A common
stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At February&nbsp;25, 2021,
our net tangible book value (deficit) was $67,687, or approximately $(0.02) per share of Class&nbsp;B common stock. After giving effect
to the sale of 15,000,000 shares of Class&nbsp;A common stock included in the&nbsp;units we are offering by this prospectus, the sale
of the private placement warrants and the deduction of underwriting commissions and estimated expenses of this offering, our pro&nbsp;forma
net tangible book value at February&nbsp;25, 2021 would have been $5,000,010 or $0.92 per share, representing an immediate increase in
net tangible book value (as decreased by the value of the 13,324,899 shares of Class&nbsp;A common stock that may be redeemed for cash
in connection with our initial business combination and assuming no exercise of the underwriters&rsquo; option to purchase additional&nbsp;units)
of $0.94 per share to our initial stockholders as of the date of this prospectus and an immediate dilution of $9.08&nbsp;per share or
90.80% to our public stockholders not exercising their redemption rights. The dilution to new investors if the underwriters exercise
their option to purchase additional&nbsp;units in full would be an immediate dilution of $9.19 per share or 91.9%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table illustrates
the dilution to the public stockholders on a per share basis, assuming no value is attributed to the warrants included in the&nbsp;units
or the private placement warrants:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">No Exercise</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Full Exercise</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 72%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Public offering price</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">10.00</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">10.00</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Net tangible book value before this offering</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">(0.02</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">(0.02</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Increase attributable to public stockholders</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">0.94</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">0.83</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Pro&nbsp;forma net tangible book value
    after this offering and the sale of the private placement warrants</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">0.92</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">0.81</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Dilution to public stockholders</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">9.08</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">9.19</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Percentage of dilution to new investors</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">90.8</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">91.9</TD><TD STYLE="font-size: 10pt; text-align: left">%</TD></TR>
</TABLE>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">For purposes of presentation,
we have reduced our pro&nbsp;forma net tangible book value after this offering (assuming no exercise of the underwriters&rsquo; option
to purchase additional&nbsp;units) by $133,248,990 because holders of up to approximately 88.8% of our public shares may redeem their
shares for a pro&nbsp;rata share of the aggregate amount then on deposit in the trust account at a per share redemption price equal to
the amount in the trust account as set forth in our tender offer or proxy materials (initially anticipated to be the aggregate amount
held in trust two business days prior to the commencement of our tender offer or stockholders meeting, including interest (net of permitted
withdrawals) divided by the number of shares of Class&nbsp;A common stock sold in this offering).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table sets
forth information with respect to our initial stockholders and the public stockholders:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
<TD STYLE="text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD>
<TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>Shares Purchased</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD>
<TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>Total Consideration</B></TD>
<TD STYLE="text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
<TD STYLE="text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
<TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center"><B>Average Price</B></TD>
<TD STYLE="text-align: center; font-size: 10pt"><B>&nbsp;</B></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD>
<TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>Number</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD>
<TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>Percentage</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD>
<TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>Amount</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD>
<TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>Percentage</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD>
<TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>per Share</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>&nbsp;</B></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 30%">Initial Stockholders(1)(2)</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">3,750,000</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">20.00</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">25,000</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">0.02</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right">$</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">0.0067</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Public Stockholders</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">15,000,000</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">80.00</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">150,000,000</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">99.98</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">$</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">10.00</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
<TD STYLE="font-size: 10pt">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">18,750,000</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">100.00</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">150,025,000</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">100.00</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font-size: 10pt">&nbsp;</TD>
<TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD>
<TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD>
<TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">Assumes the full forfeiture of
                                            562,500 shares that are subject to forfeiture by our sponsor depending on the extent to which
                                            the underwriters&rsquo; option to purchase additional&nbsp;units is exercised.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify">Assumes conversion of Class&nbsp;B
                                            common stock into Class&nbsp;A common stock on a one-for-one basis. The dilution to public
                                            stockholders would increase to the extent that the anti-dilution provisions of the Class&nbsp;B
                                            common stock result in the issuance of shares of Class&nbsp;A common stock on a greater than
                                            one- to-one basis upon such conversion.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 64 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The pro&nbsp;forma net tangible
book value per share as of February&nbsp;25, 2021 giving effect to the offering is calculated as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><FONT STYLE="font-size: 10pt; background-color: white"><B>No
    Exercise</B></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Full Exercise</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt">Numerator:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 72%; text-align: left">Net tangible book value before this offering</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(67,687</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">(67,687</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Proceeds from this offering and sale of the private placement
    warrants, net of expenses</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">151,010,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">173,510,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Plus: offering costs paid for in advance</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">91,687</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">91,687</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Less: deferred underwriters&rsquo; commissions payable</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">(5,250,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(6,037,500</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Less: warrant liability</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">(7,535,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(8,415,500</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: amount of Class&nbsp;A common stock
    subject to redemption to maintain net tangible assets of $5,000,001</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(133,248,990</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(154,080,990</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,000,010</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">5,000,010</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Denominator:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Shares of Class&nbsp;B common stock outstanding prior to this
    offering</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4,312,500</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">4,312,500</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Shares forfeited if option to purchase additional&nbsp;units
    is not exercised</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">(562,500</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&mdash;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Shares of Class&nbsp;A common stock included in the&nbsp;units
    offered</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">15,000,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">17,250,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Less: shares subject to redemption to
    maintain net tangible assets of $5,000,001</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(13,324,899</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">)</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(15,408,099</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,425,101</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">6,154,401</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_007"></A>CAPITALIZATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table sets
forth our capitalization at February&nbsp;25, 2021 and as adjusted to give effect to the sale of our 15,000,000 units in this offering
for $150,000,000 (or $10.00 per unit) and the sale of 5,250,000 private placement warrants for $5,250,000 (or $1.00 per warrant) and
the application of the estimated net proceeds derived from the sale of such securities:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; text-align: center; white-space: nowrap">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 1pt; white-space: nowrap; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>February&nbsp;25,
    2021</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; white-space: nowrap; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; text-align: center; white-space: nowrap">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 1pt; white-space: nowrap; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>Actual </B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; white-space: nowrap; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; white-space: nowrap; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; white-space: nowrap; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center"><B>As Adjusted(1)</B></TD>
    <TD STYLE="padding-bottom: 1pt; white-space: nowrap; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap; width: 71%"><FONT STYLE="font-size: 10pt">Promissory note payable</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; text-align: right"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 12%; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; text-align: right"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 12%; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; text-align: center">&nbsp;</TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap">Warrant liability(5)</TD>
    <TD STYLE="white-space: nowrap; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: right">7,535,000</TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="border-bottom: white 1pt solid; white-space: nowrap"><FONT STYLE="font-size: 10pt">Deferred underwriting commissions</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="border-bottom: white 1pt solid; white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: white 1pt solid; white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">5,250,000</FONT></TD>
    <TD STYLE="border-bottom: white 1pt solid; white-space: nowrap; text-align: center">&nbsp;</TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="border-bottom: #CCEEFF 1pt solid"><FONT STYLE="font-size: 10pt">Class&nbsp;A common stock, subject to redemption(2)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="border-bottom: #CCEEFF 1pt solid; white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: #CCEEFF 1pt solid; white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">133,248,990</FONT></TD>
    <TD STYLE="border-bottom: #CCEEFF 1pt solid; white-space: nowrap; text-align: center">&nbsp;</TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap"><FONT STYLE="font-size: 10pt">Stockholders&rsquo; equity: </FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap"><FONT STYLE="font-size: 10pt">Preferred stock, $0.0001 par value, 1,000,000 shares authorized; no
    shares issued or outstanding</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap"><FONT STYLE="font-size: 10pt">Common Stock </FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 10pt; white-space: nowrap; text-indent: -10pt"><FONT STYLE="font-size: 10pt">Class&nbsp;A common stock,
    $0.0001 par value, 80,000,000 shares authorized (actual and as<BR> adjusted); no shares issued or outstanding (actual); 1,675,101
    (3)&nbsp;shares issued and<BR> outstanding (excluding 13,324,899 shares subject to redemption) (as adjusted) </FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right">168</TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 10pt; white-space: nowrap; text-indent: -10pt"><FONT STYLE="font-size: 10pt">Class&nbsp;B common stock,
    $0.0001 par value, 20,000,000 shares authorized (actual and as<BR> adjusted); 4,312,500 (3)&nbsp;shares issued and outstanding (actual);
    3,750,000 (3)&nbsp;shares<BR> issued and outstanding (as adjusted)</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">431</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">375</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap"><FONT STYLE="font-size: 10pt">Additional paid-in capital(4)</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">24,569</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">5,229,852</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="border-bottom: white 1pt solid; white-space: nowrap"><FONT STYLE="font-size: 10pt">Accumulated deficit</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">(1,000</FONT></TD>
    <TD STYLE="border-bottom: white 1pt solid; white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">)</FONT></TD>
    <TD STYLE="border-bottom: white 1pt solid; white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">(230,385</FONT></TD>
    <TD STYLE="border-bottom: white 1pt solid; white-space: nowrap; text-align: center">)</TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="border-bottom: #CCEEFF 1pt solid; white-space: nowrap"><FONT STYLE="font-size: 10pt">Total stockholders&rsquo; equity</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">24,000</FONT></TD>
    <TD STYLE="border-bottom: #CCEEFF 1pt solid; white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: #CCEEFF 1pt solid; white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">5,000,010</FONT></TD>
    <TD STYLE="border-bottom: #CCEEFF 1pt solid; white-space: nowrap; text-align: center">&nbsp;</TD>
    </TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="border-bottom: white 1pt solid; white-space: nowrap"><FONT STYLE="font-size: 10pt">Total capitalization</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">24,000</FONT></TD>
    <TD STYLE="border-bottom: white 1pt solid; white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: white 1pt solid; white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: right"><FONT STYLE="font-size: 10pt">151,034,000</FONT></TD>
    <TD STYLE="border-bottom: white 1pt solid; white-space: nowrap; text-align: center">&nbsp;</TD>
    </TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">                                                                                                                                          <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">Assumes the full forfeiture of
                                            562,500 shares that are subject to forfeiture by our sponsor depending on the extent to which
                                            the underwriters&rsquo; option to purchase additional&nbsp;units is exercised. The proceeds
                                            of the sale of such shares will not be deposited into the trust account, the shares will
                                            not be eligible for redemption from the trust account nor will they be eligible to vote upon
                                            the initial business combination.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify">In connection with our initial
                                            business combination, we will provide our public stockholders with the opportunity to redeem
                                            their public shares for cash equal to their pro&nbsp;rata share of 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 permitted
                                            withdrawals), subject to the limitations described herein whereby our net tangible assets
                                            will be maintained at a minimum of $5,000,001 and any limitations (including, but not limited
                                            to, cash requirements) created by the terms of the proposed business combination. The &ldquo;as
                                            adjusted&rdquo; amount of Class&nbsp;A common stock, subject to redemption equals the &ldquo;as
                                            adjusted&rdquo; total assets of $151,034,000 less the &ldquo;as adjusted&rdquo; total liabilities
                                            of $12,785,000 less &ldquo;as adjusted&rdquo; total stockholder&rsquo;s equity. The value
                                            of Class&nbsp;A common stock that may be redeemed is equal to $10.00 per share (which is
                                            the assumed redemption price) multiplied by 13,324,899 shares of Class&nbsp;A common stock,
                                            which is the maximum number of shares of Class&nbsp;A common stock that may be redeemed for
                                            a $10.00 purchase price per share and still maintain at least $5,000,001 of net tangible
                                            assets.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD STYLE="text-align: justify">Actual share amount is prior
                                            to any forfeiture of founder shares by our sponsor and the &ldquo;as adjusted&rdquo; share
                                            amount assumes no exercise of the underwriters&rsquo; option to purchase additional&nbsp;units
                                            and the forfeiture of 562,500 founder shares by our sponsor.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(4)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            &ldquo;as adjusted&rdquo; additional paid-in capital calculation is equal to the &ldquo;as
                                            adjusted&rdquo; total stockholders&rsquo; equity of $5,000,010, less common stock (par value)
                                            of $543 plus the accumulated deficit of $230,385.</FONT></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">(5)</TD><TD STYLE="text-align: justify">We will account for the 10,250,000
                                            warrants to be issued in connection with this offering (the 5,000,000 warrants included in
                                            the units, and the 5,250,000 private warrants, assuming the underwriters' over-allotment
                                            option is not exercised) in accordance with the guidance contained in ASC 815-40. Such guidance
                                            provides that because the warrants do not meet the criteria for equity treatment thereunder,
                                            each warrant must be recorded as a liability. Accordingly, we will classify each warrant
                                            as a liability at its fair value. This liability is subject to re-measurement at each balance
                                            sheet date. With each such re-measurement, the warrant liability will be adjusted to fair
                                            value, with the change in fair value recognized in our statement of operations. Such warrant
                                            classification is also subject to re-evaluation at each reporting period.</TD></TR>
     </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="s7a_001"></A>DISCUSSION OF THE COMPANY&rsquo;S
EXPECTED OPERATING PLANS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Overview</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We are a newly incorporated
blank check company incorporated as a Delaware corporation and formed for the purpose of effecting a merger, capital stock exchange,
asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. We have not selected any
specific business combination target and we have not, nor has anyone on our behalf, engaged in any substantive discussions, directly
or indirectly, with any business combination target with respect to an initial business combination with us. We intend to effectuate
our initial business combination using cash from the proceeds of this offering and the sale of the private placement warrants, our capital
stock, debt or a combination of cash, stock and debt.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The issuance of additional
shares of our stock in a business combination:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">may
                                            significantly dilute the equity interest of investors in this offering, which dilution would
                                            increase if the anti-dilution provisions in the Class&nbsp;B common stock resulted in the
                                            issuance of Class&nbsp;A shares on a greater than one-to-one basis upon conversion of the
                                            Class&nbsp;B common stock;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">may
                                            subordinate the rights of holders of common stock if preferred stock is issued with rights
                                            senior to those afforded our common stock;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">could
                                            cause a change of control if a substantial number of shares of our common stock are issued,
                                            which may affect, among other things, our ability to use our net operating loss carry forwards,
                                            if any, and could result in the resignation or removal of our present officers and directors;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">may
                                            have the effect of delaying or preventing a change of control of us by diluting the stock
                                            ownership or voting rights of a person seeking to obtain control of us; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">may
                                            adversely affect prevailing market prices for our Class&nbsp;A common stock and/or warrants.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Similarly, if we issue debt
securities or otherwise incur significant indebtedness, it could result in:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">default
                                            and foreclosure on our assets if our operating revenues after an initial business combination
                                            are insufficient to repay our debt obligations;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">acceleration
                                            of our obligations to repay the indebtedness even if we make all principal and interest payments
                                            when due if we breach certain covenants that require the maintenance of certain financial
                                            ratios or reserves without a waiver or renegotiation of that covenant;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            immediate payment of all principal and accrued interest, if any, if the debt is payable on
                                            demand;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            inability to obtain necessary additional financing if the debt contains covenants restricting
                                            our ability to obtain such financing while the debt is outstanding;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">our
                                            inability to pay dividends on our common stock;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">using
                                            a substantial portion of our cash flow to pay principal and interest on our debt, which will
                                            reduce the funds available for dividends on our common stock if declared, expenses, capital
                                            expenditures, acquisitions and other general corporate purposes;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">limitations
                                            on our flexibility in planning for and reacting to changes in our business and in the industry
                                            in which we operate;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">increased
                                            vulnerability to adverse changes in general economic, industry and competitive conditions
                                            and adverse changes in government regulation; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">limitations
                                            on our ability to borrow additional amounts for expenses, capital expenditures, acquisitions,
                                            debt service requirements, execution of our strategy and other purposes and other disadvantages
                                            compared to our competitors who have less debt.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As of February&nbsp;25,
2021, we had cash of $25,000 and a working capital deficit of $67,687. Further, we expect to continue to incur significant costs in the
pursuit of our acquisition plans. We cannot assure you that our plans to raise capital or to complete our initial business combination
will be successful.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Results of Operations and Known Trends or
Future Events</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have neither engaged
in any operations nor generated any revenues to date. Our only activities since inception have been organizational activities and those
necessary to prepare for this offering. Following this offering, we will not generate any operating revenues until after completion of
our initial business combination. We will generate non-operating income in the form of interest income on cash and cash equivalents after
this offering. There has been no significant change in our financial or trading position and no material adverse change has occurred
since the date of our audited financial statements. After this offering, we expect to incur increased expenses as a result of being a
public company (for legal, financial reporting, accounting and auditing compliance), as well as for due diligence expenses. We expect
our expenses to increase substantially after the closing of this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Liquidity and Capital Resources</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our liquidity needs have
been satisfied prior to the completion of this offering through receipt of $25,000 from the sale of the founder shares and up to $300,000
in loans from our sponsor under an unsecured promissory note. We estimate that the net proceeds from: (1)&nbsp;the sale of the&nbsp;units
in this offering, after deducting offering expenses of approximately $1,240,000 and underwriting commissions of $3,000,000 ($3,450,000
if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised in full), excluding deferred underwriting commissions
of $5,250,000 (or up to $6,037,500 if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised in full); and (2)&nbsp;the
sale of the private placement warrants for a purchase price of $5,250,000 (or $5,700,000 if the underwriters&rsquo; option to purchase
additional&nbsp;units is exercised in full), will be $155,250,000 (or $178,200,000 if the underwriters&rsquo; option to purchase additional&nbsp;units
is exercised in full). Of this amount, $150,000,000 (or $172,500,000 if the underwriters&rsquo; option to purchase additional&nbsp;units
is exercised in full), which includes $5,250,000 (or up to $6,037,500 if the underwriters&rsquo; option to purchase additional&nbsp;units
is exercised in full) of deferred underwriting commissions, will be deposited into the trust account. The funds in the trust account
will be invested only in U.S. government treasury bills with a maturity of 185&nbsp;days or less or in money market funds that meet certain
conditions under Rule&nbsp;2a-7 under the Investment Company Act and that invest only in direct U.S. government obligations. In the event
that our offering expenses exceed our estimate of $1,240,000, we may fund such excess with loans or additional investments from our sponsor,
members of our management team or any of their respective affiliates or other third parties. Conversely, in the event that the offering
expenses are less than our estimate of $1,240,000, the excess would be held outside of the trust account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We intend to use substantially
all of the funds held in the trust account, including any amounts representing interest earned on the trust account (which interest shall
be net of permitted withdrawals) to complete our initial business combination. We will make permitted withdrawals from the trust account
to pay our taxes, including franchise taxes and income taxes. Delaware franchise tax is based on our authorized shares or on our assumed
par and non-par capital, whichever yields a lower result. Under the authorized shares method, each share is taxed at a graduated rate
based on the number of authorized shares with a maximum aggregate tax of $200,000 per year. Under the assumed par value capital method,
Delaware taxes each $1,000,000 of assumed par value capital at the rate of $400; where assumed par value would be (1)&nbsp;our total
gross assets following this offering, divided by (2)&nbsp;our total issued shares of common stock following this offering, multiplied
by (3)&nbsp;the number of our authorized shares following this offering. Based on the number of shares of our common stock authorized
and outstanding and our estimated total gross proceeds after the completion of this offering, our annual franchise tax obligation is
expected to be capped at the maximum amount of annual franchise taxes payable by us as a Delaware corporation of $200,000. Our annual
income tax obligations will depend on the amount of interest and other income earned on the amounts held in the trust account. We expect
the only taxes payable by us out of the funds in the trust account will be income and franchise taxes. We expect the interest earned
on the amount in the trust account will be sufficient to pay our taxes. To the extent that our capital stock or debt is used, in whole
or in part, as consideration to complete our initial business combination, the remaining proceeds held in the trust account will be used
as working capital to finance the operations of the target business or businesses, make other acquisitions and pursue our growth strategies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Prior to the completion
of our initial business combination, our principal use of working capital will be to fund our activities to identify and evaluate target
businesses, perform business due diligence on prospective target businesses, travel to and from the offices or similar locations of prospective
target businesses or their representatives or owners, review corporate documents and material agreements of prospective target businesses,
structure, negotiate and complete a business combination, and to pay legal and administrative fees and taxes to the extent the interest
earned on the trust account is not sufficient to pay our taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We expect our primary liquidity
requirements during that period to include legal, accounting, due diligence, travel and other expenses in connection with any business
combinations; regulatory reporting requirements; NYSE continued listing fees; office space, administrative and support services, including
under the Administrative Services Agreement; reserve for liquidation expenses; and other miscellaneous expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, we may pay
commitment fees for financing, fees to consultants to assist us with our search for a target business or as a down payment or to fund
a &ldquo;no-shop&rdquo; provision (a provision designed to keep target businesses from &ldquo;shopping&rdquo; around for transactions
with other companies or investors 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 an agreement where we paid for the right to receive exclusivity
from a target business, the amount that would be used as a down payment or to fund a &ldquo;no- shop&rdquo; provision would be determined
based on the terms of the specific business combination and the amount of our available funds at the time. Our forfeiture of such funds
(whether as a result of our breach or otherwise) could result in our not having sufficient funds to continue searching for, or conducting
due diligence with respect to, prospective target businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As indicated in the accompanying
financial statements, at February&nbsp;25, 2021, we had $25,000 in cash and a working capital deficiency of $67,687. Further, we have
incurred and expect to continue to incur significant costs in pursuit of our financing and acquisition plans. Management&rsquo;s plans
to address this uncertainty through this offering are discussed below. We cannot assure you that our plans to raise capital or to consummate
an initial business combination will be successful. These factors, among others, raise substantial doubt about our ability to continue
as a going concern.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We expect to fund our working
capital requirements prior to the time of our initial business combination with permitted withdrawals from the interest earned on the
trust account, subject to an annual limit of $1,000,000. In addition, our sponsor, an affiliate of our sponsor or our officers and directors
may, but none of them is obligated to, loan us funds as may be required to fund our working capital requirements. If we complete our
initial business combination, we would repay such loaned amounts out of the proceeds of the trust account released to us. In the event
that our initial business combination does not close, we may use a portion of the working capital held outside the trust account to repay
such loaned amounts but no proceeds from our trust account would be used for such repayment. Up to $1,500,000 of such loans may be convertible
into warrants at a price of $1.00 per warrant at the option of the lender. The warrants would be identical to the private placement warrants
issued to our sponsor. The terms of such loans by our sponsor, an affiliate of our sponsor or our officers and directors, if any, have
not been determined and no written agreements exist with respect to such loans. We do not expect to seek loans from parties other than
our sponsor, an affiliate of our sponsor or our officers and directors, if any, as we do not believe third parties will be willing to
loan such funds and provide a waiver against any and all rights to seek access to funds in our trust account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We do not believe we will
need to raise additional funds following this offering in order to meet the expenditures required for operating our business. However,
if our estimates of the costs of identifying a target business, undertaking in-depth due diligence and negotiating an initial business
combination are less than the actual amount necessary to do so, we may have insufficient funds available to operate our business prior
to our initial business combination. Moreover, we may need to obtain additional financing either to complete our initial business combination
or because we become obligated to redeem a significant number of our public shares in connection with our initial business combination
or a stockholder vote to make certain amendments to our charter, in which case we may issue additional securities or incur debt in connection
with such business combination. In addition, we intend to target businesses with enterprise values that are greater than we could acquire
with the net proceeds of this offering and the sale of the private placement warrants, and, as a result, if the cash portion of the purchase
price exceeds the amount available to us, including from the trust account, net of amounts needed to satisfy redemptions by public stockholders,
we may be required to seek additional financing to complete such proposed initial business combination. We may also obtain financing
prior to the closing of our initial business combination to fund our working capital needs and transaction costs in connection with our
search for and completion of our initial business combination. There is no limitation on our ability to raise funds through the issuance
of equity or equity-linked securities or through loans, advances or other indebtedness in connection with our initial business combination,
including pursuant to forward purchase agreements or backstop arrangements we may enter into following the consummation of this offering.
Subject to compliance with applicable securities laws, we would only complete such financing simultaneously with the completion of our
business combination. If we are unable to complete our initial business combination because we do not have sufficient funds available
to us, we will be forced to cease operations and liquidate the trust account upon expiration of the completion window. In addition, following
our initial business combination, if cash on hand is insufficient, we may need to obtain additional financing in order to meet our obligations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Controls and Procedures</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are not currently required
to certify an effective system of internal controls as defined by Section&nbsp;404 of the Sarbanes-Oxley Act. We will be required to
comply with the internal control requirements of the Sarbanes-Oxley Act for the fiscal year ending December&nbsp;31, 2022. Only in the
event that we are deemed to be a large accelerated filer or an accelerated filer and no longer an emerging growth company would we be
required to comply with the independent registered public accounting firm attestation requirement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Further, for as long as
we remain an emerging growth company as defined in the JOBS Act, we intend to take advantage of certain exemptions from various reporting
requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not
being required to comply with the independent registered public accounting firm attestation requirement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Prior to the closing of
this offering, we have not completed an assessment, nor has our independent registered public accounting firm tested our systems, of
internal controls. We expect to assess the internal controls of our target business or businesses prior to the completion of our initial
business combination and, if necessary, to implement and test additional controls as we may determine are necessary in order to state
that we maintain an effective system of internal controls. A target business may not be in compliance with the provisions of the Sarbanes-Oxley
Act regarding the adequacy of internal controls. Many small and mid- sized target businesses we may consider for our initial business
combination may have internal controls that need improvement in areas such as:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">staffing
                                            for financial, accounting and external reporting areas, including segregation of duties;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">reconciliation
                                            of accounts;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">proper
                                            recording of expenses and liabilities in the period to which they relate;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">evidence
                                            of internal review and approval of accounting transactions;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">documentation
                                            of processes, assumptions and conclusions underlying significant estimates; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">documentation
                                            of accounting policies and procedures.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Because it will take time,
management involvement and perhaps outside resources to determine what internal control improvements are necessary for us to meet regulatory
requirements and market expectations for our operation of a target business, we may incur significant expenses in meeting our public
reporting responsibilities, particularly in the areas of designing, enhancing, or remediating internal and disclosure controls. Doing
so effectively may also take longer than we expect, thus increasing our exposure to financial fraud or erroneous financing reporting.
Once our management&rsquo;s report on internal controls is complete, we will retain our independent auditors to audit and render an opinion
on such report when required by Section&nbsp;404 of the Sarbanes-Oxley Act. The independent auditors may identify additional issues concerning
a target business&rsquo;s internal controls while performing their audit of internal control over financial reporting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Quantitative and Qualitative Disclosures about
Market Risk</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The net proceeds of this
offering and the sale of the private placement warrants held in the trust account will be invested in U.S. government treasury bills
with a maturity of 185&nbsp;days or less or in money market funds that meet certain conditions under Rule&nbsp;2a-7 under the Investment
Company Act and that invest only in direct U.S. government obligations. Due to the short-term nature of these investments, we believe
there will be no associated material exposure to interest rate risk.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Off-Balance Sheet Arrangements; Commitments
and Contractual Obligations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As of February&nbsp;25,
2021, we did not have any off-balance sheet arrangements as defined in Item&nbsp;303(a)(4)(ii)&nbsp;of Regulation&nbsp;S-K under the
Exchange Act and did not have any commitments or contractual obligations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Related Party Transactions</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On February&nbsp;15, 2021,
our sponsor purchased an aggregate of 4,312,500 founder shares for an aggregate purchase price of $25,000, or approximately $0.006 per
share. The number of founder shares issued was determined based on the expectation that the founder shares would represent 20% of the
outstanding shares of common stock upon the completion of this offering. The purchase price of the founder shares was determined by dividing
the amount of cash contributed to us by the number of founder shares issued.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will enter into an Administrative
Services Agreement pursuant to which we will also pay an affiliate of our sponsor a total of $10,000 per month for office space, administrative
and support services. Upon completion of our initial business combination or our liquidation, we will cease paying these monthly fees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor, officers and
directors or any of their respective affiliates will be reimbursed for any out-of- pocket expenses incurred in connection with activities
on our behalf such as identifying potential target businesses and performing due diligence on suitable business combinations. Our audit
committee will review on a quarterly basis all payments that were made by us to our sponsor, officers, directors or our or any of their
respective affiliates and will determine which expenses and the amount of expenses that will be reimbursed. There is no cap or ceiling
on the reimbursement of out-of-pocket expenses incurred by such persons in connection with activities on our behalf.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor has agreed to
loan us up to $300,000 under an unsecured promissory note to be used for a portion of the expenses of this offering. As of February&nbsp;25,
2021, there was no outstanding amount under such promissory note. These loans are non-interest bearing, unsecured and are due at the
earlier of December&nbsp;31, 2021 and the closing of this offering. These loans will be repaid upon completion of this offering out of
the $1,240,000 of offering proceeds that has been allocated for the payment of offering expenses (other than underwriting commissions)
not held in the trust account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may engage Farvahar Capital,
or another affiliate of our sponsor group, as our lead financial advisor in connection with our initial business combination and may
pay such affiliate a customary financial advisory fee in an amount that constitutes a market standard financial advisory fee for comparable
transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, in order to
finance transaction costs in connection with an intended initial business combination, our sponsor, an affiliate of our sponsor or our
officers and directors may, but is not obligated to, loan us funds as may be required. If we complete our initial business combination,
we would repay such loaned amounts out of the proceeds of the trust account released to us. In the event that our initial business combination
does not close, we may use a portion of the working capital held outside the trust account to repay such loaned amounts but no proceeds
from our trust account would be used for such repayment. Up to $1,500,000 of such loans may be convertible into warrants at a price of
$1.00 per warrant at the option of the lender. The warrants would be identical to the private placement warrants issued to our sponsor.
The terms of such loans by our sponsor, an affiliate of our sponsor or our officers and directors, if any, have not been determined and
no written agreements exist with respect to such loans. We do not expect to seek loans from parties other than our sponsor, an affiliate
of our sponsor or our officers and directors, if any, as we do not believe third parties will be willing to loan such funds and provide
a waiver against any and all rights to seek access to funds in our trust account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor has subscribed
to purchase an aggregate of 5,250,000 (or 5,700,000 if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised
in full) private placement warrants at a price of $1.00 per warrant ($5,250,000 in the aggregate or $5,700,000 in the aggregate if the
underwriters&rsquo; option to purchase additional&nbsp;units is exercised in full) in the Private Placement. Each private placement warrant
entitles the holder thereof to purchase one share of our Class&nbsp;A common stock at a price of $11.50 per share, subject to adjustment
as provided herein. Our sponsor will be permitted to transfer the private placement warrants held by it to certain permitted transferees,
including our officers and directors and other persons or entities affiliated with or related to them, but the transferees receiving
such securities will be subject to the same agreements with respect to such securities as our sponsor. Otherwise, these warrants will
not, subject to certain limited exceptions, be transferable or salable until 30&nbsp;days after the completion of our initial business
combination. The private placement warrants will be non-redeemable so long as they are held by our sponsor or its permitted transferees
(except as described below under &ldquo;Principal Stockholders&thinsp;&mdash;&thinsp;Transfers of Founder Shares and Private Placement
Warrants&rdquo;). The private placement warrants may also be exercised by our sponsor or its permitted transferees for cash or on a cashless
basis. Otherwise, the private placement warrants have terms and provisions that are identical to those of the warrants being sold as
part of the&nbsp;units in this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to a registration
rights agreement we will enter into with our initial stockholders on or prior to the closing of this offering, we may be required to
register certain securities for sale under the Securities Act. Our initial stockholders, and holders of warrants issued upon conversion
of working capital loans, if any, are entitled under the registration rights agreement to make up to three demands that we register certain
of our securities held by them for sale under the Securities Act and to have the securities covered thereby registered for resale pursuant
to Rule&nbsp;415 under the Securities Act. In addition, these holders have the right to include their securities in other registration
statements filed by us. We will bear the costs and expenses of filing any such registration statements. Please see &ldquo;Certain Relationships
and Related Party Transactions.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>JOBS Act</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On April&nbsp;5, 2012, the
JOBS Act was signed into law. The JOBS Act contains provisions that, among other things, relax certain reporting requirements for qualifying
public companies. We will qualify as an &ldquo;emerging growth company&rdquo; and under the JOBS Act will be allowed to comply with new
or revised accounting pronouncements based on the effective date for private (not publicly traded) companies. We are electing to delay
the adoption of new or revised accounting standards, and as a result, we may not comply with new or revised accounting standards on the
relevant dates on which adoption of such standards is required for non-emerging growth companies. As a result, our financial statements
may not be comparable to companies that comply with new or revised accounting pronouncements as of public company effective dates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Additionally, we are in
the process of evaluating the benefits of relying on the other reduced reporting requirements provided by the JOBS Act. Subject to certain
conditions set forth in the JOBS Act, if, as an &ldquo;emerging growth company&rdquo;, we choose to rely on such exemptions we may not
be required to, among other things: (1)&nbsp;provide an auditor&rsquo;s attestation report on our system of internal controls over financial
reporting pursuant to Section&nbsp;404 of the Sarbanes-Oxley Act; (2)&nbsp;provide all of the compensation disclosure that may be required
of non-emerging growth public companies under the Dodd-Frank Wall Street Reform and Consumer Protection Act; (3)&nbsp;comply with any
requirement that may be adopted by the PCAOB regarding mandatory audit firm rotation or a supplement to the auditor&rsquo;s report providing
additional information about the audit and the financial statements (auditor discussion and analysis); and (4)&nbsp;disclose certain
executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO&rsquo;s
compensation to median employee compensation. These exemptions will apply for a period of five&nbsp;years following the completion of
our initial public offering or until we are no longer an &ldquo;emerging growth company,&rdquo; whichever is earlier.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_008"></A>PROPOSED BUSINESS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>General</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are a newly incorporated
blank check company formed as a Delaware corporation 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 prospectus as
our initial business combination. We have not selected any specific business combination target and we have not, nor has anyone on our
behalf, engaged in any substantive discussions, directly or indirectly, with any business combination target with respect to an initial
business combination with us. We may pursue an initial business combination in any business or industry but expect to focus our search
on companies with enterprise value of approximately $500 million to $1.25 billion in industries where we believe our management team
and founder&rsquo;s expertise will provide us with a competitive advantage.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Sponsor Consortium</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The sponsor team (the &ldquo;Sponsors&rdquo;)
is a consortium of SuRo Capital and principals of Farvahar Partners and Torch Capital who have come together to leverage their combined
expertise and differentiated relationship network to identify and execute attractive business combination opportunities. The team is
led by our Chief Executive Officer and Chairman, Omeed Malik and Chief Financial Officer, Joe Voboril. Over the course of their seasoned
careers, our executive team has become trusted partners to owners, operators, and tastemakers across a variety of industries including
social media, sports, music, and entertainment. Many of the companies our management team has operated or advised have also been affiliated
with celebrity or influencer partners who leverage their platforms to amplify the brand and drive growth.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The respective areas of
expertise within our Sponsor consortium are complementary and mutually reinforcing to our efforts. Our sourcing origination and identification
efforts will largely be driven by principals of Farvahar Partners, which have developed significant long-term relationships in the consumer
and technology ecosystem in its capacity as a boutique investment bank and advisor to such companies, and by principals of Torch Capital,
early-stage investors with deep ties to consumer brands. Alongside these efforts, we believe that SuRo Capital Corp.&rsquo;s significant
investing experience in growth stage institutionally backed companies, paired with our CFO Joe Voboril&rsquo;s extensive investing and
structuring experience, will enhance our ability to assess potential targets and investment opportunities. Eddie Kim has helped to build
what we believe to be outstanding consumer brands across a variety of categories and will act as a key strategic advisor to any target.
Finally, post-acquisition, our relationship with our board member and Triller co-founder Ryan Kavanaugh will allow us considerable access
to celebrities and influencer partners to drive brand recognition, customer engagement, and market reach.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">In
sum, we believe our extensive network of relationships with tastemakers across music, sports, film, social media, and television will
enhance our ability to source and execute a successful business combination as well as accelerate the growth trajectory and market reach
of the acquired business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Differentiated Target
Sourcing Strategy</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Our
selection process will leverage our Sponsors&rsquo; and management team&rsquo;s network of entertainment, social media, and talent agencies
as well as relationships with management teams of public and private companies, investment bankers, and venture capital investors, which
we believe should provide us with a number of business combination opportunities. We intend to deploy a proactive, thematic sourcing
strategy and to focus on companies where we believe the combination of our operating experience, relationships, capital and influencer
network can be catalysts to transform a target company and can help accelerate the target&rsquo;s growth and performance. Upon completion
of this offering, members of our management team and Sponsors will communicate with their network of relationships to articulate our
initial business combination criteria, including the parameters of our search for a target business, and will begin the disciplined process
of pursuing and reviewing promising leads.&nbsp;We believe that we are well positioned to identify attractive acquisition opportunities
in the consumer products, social, and entertainment sectors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In addition to utilizing
our access to industry contacts and deal flow to generate business combination opportunities, we believe that our team&rsquo;s differentiated
network provides us with an advantage in ultimately winning a transaction in a multi-bidder scenario. We believe our team has extensive
experience managing and representing talent and can use our broad relationship networks to identify the best content creators to partner
with the acquisition target and catalyze growth. As potential targets evaluate multiple acquisition options in an increasingly competitive
landscape, we believe that our unique access to influencers offers a differentiated advantage for the target to enhance stockholder value
by using the influencers&rsquo; social distribution platforms to accelerate growth, brand awareness, and customer engagement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Competitive Strengths</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
believe the sourcing, structuring and execution capabilities of our management team and Sponsors will provide us with a significant pipeline
of opportunities from which to evaluate and select a business that will benefit from our expertise. We may also have the benefit of using
Farvahar Capital, or another affiliate of our sponsor, as our lead financial advisor on our business combinations and other transactions.
Our competitive strengths include the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B><I>Unique Sourcing Capabilities
                                            and Industry Access.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
believe the capabilities and connections associated with our management team, in combination with those of our Sponsors, will provide
us with a differentiated pipeline of acquisition opportunities that would be difficult for other participants in the market to replicate.
We expect these sourcing capabilities will be further bolstered by our management team&rsquo;s reputation and deep industry relationships.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Our
board member and strategic advisor Ryan Kavanaugh is a respected leader and established connector in the entertainment, social, and technology
space. He brings decades of entrepreneurship and relationship networks to the team - including as Co-Founder of social and distribution
platform Triller; founder of Independent Sports&nbsp;&amp; Entertainment; and as a highly successful television and film producer - which
will be instrumental to our sourcing efforts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Triller
currently executes branding partnership campaigns for many Fortune 500 corporations. These campaigns cause Ryan to be well-attuned to
the consumer technology ecosystem, and provide him unique access to celebrities, tastemakers, and entrepreneurs. These relationships
will assist in our target sourcing efforts. Beyond target sourcing, however, Ryan&rsquo;s access to these celebrities and influencers
could ultimately drive compounding value for the acquisition target as their reach is amplified across those platforms.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Additionally,
all three members of our Sponsor group - SuRo Capital, and the principals of Farvahar Partners and Torch Capital - offer unique sourcing
capabilities given their respective businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B><I>Execution and Structuring
                                            Capability.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Our
management team and Sponsors believe that our combined expertise and reputation will allow us to source and complete transactions possessing
structural attributes that create an attractive investment thesis including the potential combination of multiple companies within a
subsector where the resulting entity would be a market-leading brand. These types of transactions are typically complex and require creativity,
industry knowledge and expertise, rigorous due diligence, and extensive negotiations and documentation. We believe that by focusing our
investment activities on these types of transactions, we are able to generate investment opportunities that have attractive risk/reward
profiles based on their valuations and structural characteristics.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Farvahar
Partners, a boutique investment bank, principals of which are members of our Sponsor group, brings execution and structuring experience
to the transaction. Farvahar Partners has developed extensive relationships across the industry by investing partner capital in growth
businesses and acting as a liquidity provider of private placements on behalf of companies and institutional investors. It also offers
advisory, investment banking and capital raising services to its clients.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B><I>Post-Acquisition Expertise
                                            in Driving Growth through Brand Engagement.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
believe that our team is well-positioned to leverage the notoriety of celebrities, tastemakers and influencers to grow a target&rsquo;s
brand identity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
believe today&rsquo;s consumer marketplace is over-saturated with products and brands that often lack differentiation, significant consumer
engagement, and brand loyalty. Given the digital footprint of the &ldquo;Amazon&rdquo; world, having a good consumer product is not enough
 &ndash; the brand itself must stand out in order to drive the product to the front of a very crowded shelf.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
believe celebrity association and endorsement have the proven power to drive brand awareness and engagement. However, paid celebrity
endorsements are expensive and often inauthentic &ndash; the consumer understands their transactional nature and is less impressed with
their influence. But, brands that utilize tastemakers and influencers as partners are often successful in leveraging the celebrity association
for brand building.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Our
board member and strategic advisor Ryan Kavanaugh has spent his professional career building and amplifying brands through partnerships
with individuals who have broad reach and followership. Ryan has the ability to leverage his network to amplify brands in crowded industries
with often little differentiation. For example, he has partnered with celebrities and internet personalities as business co-owners to
utilize their platforms to launch and scale an aspirational consumer products company. Celebrity involvement and brand amplification
has differentiated the brand in a crowded marketplace.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Investment Criteria</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
have developed the following high-level, non-exclusive investment criteria that we will use to screen for and evaluate target businesses.
We will seek to acquire a business that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B><I>Has Strong Brand Engagement
                                            with Potential to Grow if Partnered with Our Celebrity Network</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
intend to identify targets in which our Sponsors and management team can access their extensive network and partner with the right influencer
or group of influencers to drive brand engagement and accelerate growth. Proprietary access to tastemakers and celebrities provides the
potential acquisition target with a value of association and authenticity that drives stronger consumer awareness, engagement, and loyalty.
The acquisition target&rsquo;s associated reputable brand can be enhanced by this group&rsquo;s extensive consumer reach and access to
superior marketing and advertising talent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B><I>Is Sourced Through our
                                            Differentiated Network.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
do not expect to participate in broadly marketed processes, but rather will aim to leverage our extensive network to source our business
combination.&nbsp;Our board member and strategic advisor Eddie Kim has a deep network in the world of leading consumer brands. Eddie
has served as a founding board member in various consumer companies that have gone on to both elevate and redefine their respective categories.
His experience helps ensure both identifying and winning the best targets for long term success.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B><I>Has a Committed and
                                            Capable Management Team.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
will seek to acquire a business with a professional management team whose interests are aligned with those of our investors and complement
the expertise of our founder. Where necessary, we may also look to complement and enhance the capabilities of the target business&rsquo;s
management team by recruiting additional talent through our network of contacts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">These criteria are not intended
to be exhaustive. Any evaluation relating to the merits of a particular initial business combination may be based, to the extent relevant,
on these general guidelines as well as on other considerations, factors and criteria that our management may deem relevant. In the event
that we decide to enter into our initial business combination with a target business that does not meet the above criteria and guidelines,
we will disclose that the target business does not meet the above criteria in our stockholder communications related to our initial business
combination, which, as discussed in this prospectus, would be in the form of tender offer documents or proxy solicitation materials that
we would file with the SEC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Our Acquisition Process</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">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&nbsp;reviews, inspection of facilities, as well as a review of financial,
operational, legal and other information which will be made available to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
are not prohibited from pursuing an initial business combination with a company that is affiliated with our sponsor, founder, officers
or directors. In the event we seek to complete our initial business combination with a business that is affiliated with our sponsor,
founder, officers or directors, we, or a committee of independent and disinterested directors, will obtain an opinion from an independent
investment banking firm that is a member of the Financial Industry Regulatory Authority, or FINRA, or from an independent accounting
firm, that such an initial business combination is fair to our company from a financial point of view.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Members
of our management team may directly or indirectly own our securities following this offering, and accordingly, they 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 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Our
sponsor and its principals may from time to time become aware of potential business opportunities, one or more of which we may desire
to pursue, for a business combination, but we have not (nor has anyone on our behalf) engaged in any substantive discussions, directly
or indirectly, with any business combination target with respect to a business combination transaction with us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">As
described in &ldquo;Proposed Business &thinsp;&mdash;&thinsp;Sourcing of Potential Business Combination Targets&rdquo; and &ldquo;Management&thinsp;&mdash;&thinsp;Conflicts
of Interest,&rdquo; each of our officers and directors presently has, and any of them in the future may have additional, fiduciary, contractual
or other obligations or duties to one or more other entities pursuant to which such officer or director is or will be required to present
a business combination opportunity to such entities. Our amended and restated certificate of incorporation will provide that we renounce
our interest in any corporate opportunity offered to any director or officer unless (i)&nbsp;such opportunity is expressly offered to
such person solely in his or her capacity as a director or officer of our company, (ii)&nbsp;such opportunity is one we are legally and
contractually permitted to undertake and would otherwise be reasonable for us to pursue and (iii)&nbsp;the director or officer is permitted
to refer the opportunity to us without violating another legal obligation. Accordingly, if any of our officers or directors becomes aware
of a business combination opportunity which is suitable for one or more entities to which he or she has fiduciary, contractual or other
obligations or duties, he or she will honor these obligations and duties to present such business combination opportunity to such entities
first, and only present it to us if such entities reject the opportunity and he or she determines to present the opportunity to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">While
neither the Sponsors nor any of our management team will have any duty to offer acquisition opportunities to us, they may become aware
of a potential transaction that is an attractive opportunity for us, which they may decide to share with us. Conflicts may arise from
their affiliation with our company, their provision of services both to us and to third-party clients, as well as from actions undertaken
by them for their own account. In performing services for other clients and also when acting for their own account, they may take commercial
steps which may have an adverse effect on us. Any of the Sponsors' or our management team&rsquo;s other activities may, individually
or in the aggregate, have an adverse effect on us, and the interests of the Sponsors and our or their respective clients or counterparties
may at times be averse to ours. Please see &ldquo;Proposed Business &thinsp;&mdash;&thinsp;Certain Potential Conflicts of Interest&rdquo;
for additional information regarding certain potential conflicts of interest relating to the Sponsors and our Management team.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
do not believe, however, that the fiduciary, contractual or other obligations or duties of our officers or directors, or of our Sponsors
and our Management team, or policies applicable to the Sponsors or any of our Management team, will materially affect our ability to
complete our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Our
officers, directors, Sponsors, and our Management team may participate in the formation of, or become an officer or director of, any
other blank check company prior to completion of our initial business combination. As a result, our sponsor, officers, directors, Sponsors,
and our Management team could have conflicts of interest in determining whether to present business combination opportunities to us or
to any other blank check company with which they may become involved.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Initial Business
Combination</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">The
NYSE rules&nbsp;require that an initial business combination must be with one or more operating businesses or assets with a fair market
value equal to at least 80% of the net assets held in the trust account (net of amounts disbursed to management for working capital purposes,
if applicable, and excluding the amount of any deferred underwriting discount). We refer to this as the 80% of net assets test. If our
board of directors 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 from an independent accounting firm, with respect
to the satisfaction of such criteria. We do not currently intend to purchase multiple businesses in unrelated industries in conjunction
with our initial business combination, although there is no assurance that will be the case.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">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 outstanding 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, but we will
only complete such business combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities
of the target or otherwise acquires a controlling interest in the target business sufficient for it not to be required to register as
an investment company under 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 our initial business combination may collectively own a minority interest in the
post-transaction company, depending on valuations ascribed to the target and us in our initial 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 our initial business&nbsp;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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Our
amended and restated certificate of incorporation will require the affirmative vote of a majority of our board of directors, which must
include a majority of our independent directors to approve our initial business combination (or such other vote as the applicable law
or stock exchange rules&nbsp;then in effect may require).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
do not believe we will need to raise additional funds following this offering in order to meet the expenditures required for operating
our business. However, if our estimates of the costs of identifying a target business, undertaking in-depth due diligence and negotiating
an initial business combination are less than the actual amount necessary to do so, we may have insufficient funds available to operate
our business prior to our initial business combination. Moreover, we may need to obtain additional financing either to complete our initial
business combination or because we become obligated to redeem a significant number of our public shares in connection with our initial
business combination or a stockholder vote to make certain amendments to our charter, in which case we may issue additional securities
or incur debt in connection with our initial business combination. In addition, we intend to target businesses with enterprise values
that are greater than we could acquire with the net proceeds of this offering and the sale of the private placement warrants, and, as
a result, if the cash portion of the purchase price exceeds the amount available to us, including from the trust account, net of amounts
needed to satisfy redemptions by public stockholders, we may be required to seek additional financing to complete such proposed initial
business combination. We may also obtain financing prior to the closing of our initial business combination to fund our working capital
needs and transaction costs in connection with our search for and completion of our initial business combination. There is no limitation
on our ability to raise funds through the issuance of equity or equity-linked securities or through loans, advances or other indebtedness
in connection with our initial business combination, including pursuant to forward purchase agreements or backstop arrangements we may
enter into following the consummation of this offering. Subject to compliance with applicable securities laws, we would only complete
such financing simultaneously with the completion of our business combination. If we are unable to complete our initial business combination
because we do not have sufficient funds available to us, we will be forced to cease operations and liquidate the trust account. In addition,
following our initial business combination, if cash on hand is insufficient, we may need to obtain additional financing in order to meet
our obligations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Prior
to the date of this prospectus, we will file a registration statement on Form&nbsp;8-A with the SEC to voluntarily register our securities
under Section&nbsp;12 of the Exchange Act. As a result, we will be subject to the rules&nbsp;and regulations promulgated under the Exchange
Act. We have no current intention of filing a Form&nbsp;15 to suspend our reporting or other obligations under the Exchange Act prior
or subsequent to the consummation of our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Corporate Information</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
are an &ldquo;emerging growth company,&rdquo; as defined in Section&nbsp;2(a)&nbsp;of the Securities Act as modified by the JOBS Act.
As such, we are eligible to take advantage of certain exemptions from various reporting requirements that are applicable to other public
companies that are not &ldquo;emerging growth companies&rdquo; including, but not limited to, not being required to comply with the auditor
attestation requirements of Section&nbsp;404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation
in our periodic reports and proxy statements, and exemptions from the requirements of holding a non-binding advisory vote on executive
compensation and stockholder approval of any golden parachute payments not previously approved. If some investors find our securities
less attractive as a result, there may be a less active trading market for our securities and the prices of our securities may be more
volatile.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">In
addition, Section&nbsp;107 of the JOBS Act also provides that an &ldquo;emerging growth company&rdquo; can take advantage of the extended
transition period provided in Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act for complying with new or revised accounting standards.
In other words, an &ldquo;emerging growth company&rdquo; can delay the adoption of certain accounting standards until those standards
would otherwise apply to private companies. We intend to take advantage of the benefits of this extended transition period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
will remain an emerging growth company until the earlier of: (1)&nbsp;the last day of the fiscal year (a)&nbsp;following the fifth anniversary
of the completion of this offering, (b)&nbsp;in which we have total annual gross revenue of at least $1.07&nbsp;billion, or (c)&nbsp;in
which we are deemed to be a large accelerated filer, which means the market value of our common stock that is held by non-affiliates
exceeds $700&nbsp;million as of the end of the prior fiscal year&rsquo;s second fiscal quarter; and (2)&nbsp;the date on which we have
issued more than $1.00&nbsp;billion in non-convertible debt during the prior three-year period. References herein to &ldquo;emerging
growth company&rdquo; shall have the meaning associated with it in the JOBS Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Our
executive offices are located at 214 Brazilian Avenue, Suite 200-A, Palm Beach, FL 33480 and our telephone number is (561) 805-3588.
Upon completion of this offering, our corporate website address will be colombierspac.com. Our website and the information contained
on, or that can be accessed through, the website is not deemed to be incorporated by reference in, and is not considered part of, this
prospectus. You should not rely on any such information in making your decision whether to invest in our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Sourcing of Potential
Business Combination Targets</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">The
Sponsors may compete with us for acquisition opportunities that we may target for our initial business combination. If the Sponsors decide
to pursue any such opportunity or determines in its sole discretion not to offer such opportunity to us, we may be precluded from procuring
such opportunities. In addition, investment ideas generated within the Sponsors or by persons who may make decisions for us may be suitable
for both us and for the Sponsors and may be directed to the Sponsors or other third parties rather than to us. Neither the Sponsors has
any fiduciary, contractual or other obligations or duties to our company, including, without limitation, to present us with any opportunity
for a potential business combination of which they become aware.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Our
management team, in their other endeavors (including any affiliation they may have with the Sponsors), may choose or be required to present
potential business combinations or other transactions to the Sponsors or third parties, before they present such opportunities to us.
Please see &ldquo;Risk Factors&thinsp;&mdash;&thinsp;Certain of our officers and directors are now, and all of them may in the future
become, affiliated with entities engaged in business activities similar to those intended to be conducted by us and, accordingly, may
have conflicts of interest in determining to which entity a particular business opportunity or other transaction should be presented.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
are not prohibited from pursuing an initial business combination with a company that is affiliated with the Sponsors, officers or directors,
nor are we prohibited from doing so with a business that is affiliated with any the Sponsors. In the event we seek to complete our initial
business combination with a business that is affiliated with the Sponsors, officers or directors, we, or a committee of independent and
disinterested directors, will obtain an opinion from an independent investment banking firm that is a member of FINRA or from an independent
accounting firm, that such initial business combination is fair to our company from a financial point of view. We are not required to
obtain such an opinion in any other context.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">We
may engage Farvahar Capital, or another affiliate of our sponsor, as our lead financial advisor in connection with our initial business
combination and may pay such affiliate a customary financial advisory fee in an amount that constitutes a market standard financial advisory
fee for comparable transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">As
discussed above and in &ldquo;Management&thinsp;&mdash;&thinsp;Conflicts of Interest,&rdquo; if any of our officers or directors becomes
aware of a business combination opportunity that is suitable for one or more entities to which he or she has fiduciary, contractual or
other obligations or duties, he or she will honor these obligations and duties to present such business combination opportunity to such
entities first, and only present it to us if such entities reject the opportunity and he or she determines to present the opportunity
to us (including as described above).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Status as a Public Company</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We believe our structure
will make us an attractive business combination partner to target businesses. As an existing public company, we offer target businesses
an alternative to the traditional initial public offering through a merger, capital stock exchange, asset acquisition, stock purchase,
reorganization or similar 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. Although there are various costs and obligations associated with being a public company, we believe
target businesses will find this method a more certain and cost effective method to becoming a public company than the typical initial
public offering. In a typical initial public offering, there are additional expenses incurred in marketing, road show and public reporting
efforts that may not be present to the same extent in connection with a business combination with us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Furthermore, once a proposed
business combination is completed, the target business will have effectively become public, whereas an initial public offering is always
subject to the underwriters&rsquo; ability to complete the offering, as well as general market conditions, which could delay or prevent
the offering from occurring. Once public, we believe the target business would then have greater access to capital and an additional
means of providing management incentives consistent with stockholders&rsquo; interests. It can offer further benefits by augmenting a
company&rsquo;s profile among potential new customers and vendors and aid in attracting talented employees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Financial Position</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">With funds available for
a business combination initially in the amount of $144,750,000 assuming no redemptions and after payment of $5,250,000 of deferred underwriting
fees (or $166,462,500 assuming no redemptions and after payment of up to $6,037,500 of deferred underwriting fees if the underwriters&rsquo;
option to purchase additional&nbsp;units is exercised in full), 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. 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Effecting our Initial Business Combination</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are not presently engaged
in, and we will not engage in, any operations for an indefinite period of time following this offering. We intend to effectuate our initial
business combination using cash from the proceeds of this offering and the sale of the private placement warrants, our capital stock,
debt or a combination of these as the consideration to be paid in our initial business combination. We may seek to complete our initial
business combination with a company or business that may be financially unstable or in its early stages of development or growth, which
would subject us to the numerous risks inherent in such companies and businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If our initial business
combination is paid for using equity or debt securities or not all of the funds released from the trust account are used for payment
of the consideration in connection with our initial business combination or used for redemption of our public shares, we may apply the
balance of the cash released to us from the trust account for general corporate purposes, including for maintenance or expansion of operations
of post-transaction businesses, the payment of principal or interest due on indebtedness incurred in completing our initial business
combination, to fund the purchase of other companies or for working capital.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Members of our management
team are from time to time made aware of potential business opportunities, one or more of which we may desire to pursue, for a business
combination, but we have not (nor has anyone on our behalf) engaged in any substantive discussions with a business combination target,
with respect to a business combination transaction with us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may seek to raise additional
funds in connection with the completion of our initial business combination through a private offering of equity securities or debt securities
or loans, and we may effectuate our initial business combination using the proceeds of such offerings or loans rather than using the
amounts held in the trust account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In the case of an initial
business combination funded with assets other than the trust account assets, our tender offer documents or proxy materials disclosing
the business combination would disclose the terms of the financing and, only if required by applicable law, we would seek stockholder
approval of such financing. There are no prohibitions on our ability to raise funds privately or through loans in connection with our
initial business combination. At this time, we are not a party to any arrangement or understanding with any third party with respect
to raising any additional funds through the sale of securities or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Selection of a target business and structuring
of our initial business combination</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The NYSE rules&nbsp;require
that an initial business combination must be with one or more operating businesses or assets with a fair market value equal to at least
80% of the net assets held in the trust account (net of amounts disbursed to management for working capital purposes, if applicable,
and excluding the amount of any deferred underwriting discount). The fair market value of the target or targets will be determined by
our board of directors based upon one or more standards generally accepted by the financial community, such as discounted cash flow valuation
or value of comparable businesses. 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 from an independent accounting
firm, with respect to the satisfaction of such criteria. We do not currently intend to purchase multiple businesses in unrelated industries
in conjunction with our initial business combination, although there is no assurance that will be the case. Subject to this requirement,
our management will have virtually unrestricted flexibility in identifying and selecting one or more prospective target businesses, although
we will not be permitted to effectuate our initial business combination with another blank check company or a similar company with nominal
operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In any case, we will only
complete an initial business combination in which we own or acquire 50% or more of the outstanding voting securities of the target or
otherwise acquire a controlling interest in the target business sufficient for it not to be required to register as an investment company
under the Investment Company Act. If we own or acquire less than 100% of the equity interests or assets of a target business or businesses,
the portion of such business or businesses that are owned or acquired by the post-transaction company is what will be valued for purposes
of the 80% of net assets test. There is no basis for investors in this offering to evaluate the possible merits or risks of any target
business with which we may ultimately complete our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">To the extent we effect
our initial business combination with a company or business that may be financially unstable or in its early stages of development or
growth, we may be affected by numerous risks inherent in such company or business. Although our management will endeavor to evaluate
the risks inherent in a particular target business, we cannot assure you that we will properly ascertain or assess all significant risk
factors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In evaluating a prospective
target business, we expect to conduct a thorough due diligence review which will encompass, among other things, meetings with incumbent
management and employees, document reviews, inspection of facilities, as well as a review of financial, operational, legal and other
information which will be made available to us. We may engage Farvahar Capital, or another affiliate of our sponsor group, as our lead
financial advisor in connection with our initial business combination and may pay such affiliate&nbsp;a customary financial advisory
fee in an amount that constitutes a market standard financial advisory fee for comparable transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The time required to select
and evaluate a target business and to structure and complete our initial business combination, and the costs associated with this process,
are not currently ascertainable with any degree of certainty. Any costs incurred with respect to the identification and evaluation of
a prospective target business with which our initial business combination is not ultimately completed will result in our incurring losses
and will reduce the funds we can use to complete another business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Lack of business diversification</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">subject
                                            us to negative economic, competitive and regulatory developments, any or all of which may
                                            have a substantial adverse impact on the particular industry in which we operate after our
                                            initial business combination; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">cause
                                            us to depend on the marketing and sale of a single product or limited number of products
                                            or services.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Limited ability to evaluate the target&rsquo;s
management team</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Although we intend to closely
scrutinize the management of a prospective target business when evaluating the desirability of effecting our initial business combination
with that business, our assessment of the target business&rsquo;s 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 initial business combination, it is highly unlikely that
any of them will devote their full efforts to our affairs subsequent to our initial 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Following our initial 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Stockholders may not have the ability to approve
our initial business combination</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may conduct redemptions
without a stockholder vote pursuant to the tender offer rules&nbsp;of the SEC. However, we will seek stockholder approval if it is required
by applicable law or stock exchange rule, or we may decide to seek stockholder approval for business or other 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 80%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 84%; border-bottom: black 1pt solid; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Type
    of Transaction </B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 2%; border-bottom: white 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 14%; border-bottom: black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Whether
    <BR>
    Stockholder <BR>
    Approval is <BR>
    Required </B></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap; padding-left: 0.5in; text-align: justify; text-indent: -0.5in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase
    of assets </FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.25pt; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
    </FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase
    of stock of target not involving a merger with the company </FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
    </FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Merger
    of target into a subsidiary of the company </FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
    </FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Merger
    of the company with a target </FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 3.5pt; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yes</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Under the NYSE&rsquo;s listing
rules, stockholder approval would be required for our initial business combination if, for example:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">we
                                            issue (other than in a public offering for cash) shares of common stock that will either
                                            (a)&nbsp;be equal to or in excess of 20% of the number of shares of common stock then outstanding
                                            or (b)&nbsp;have voting power equal to or in excess of 20% of the voting power then outstanding;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">any
                                            of our directors, officers or substantial security holders (as defined by the NYSE rules)
                                            has a 5% or greater interest, directly or indirectly, in the target business or assets to
                                            be acquired and if the number of shares of common stock to be issued, or if the number of
                                            shares of common stock into which the securities may be convertible or exercisable, exceeds
                                            either (a)&nbsp;1% of the number of shares of common stock or 1% of the voting power outstanding
                                            before the issuance in the case of any of our directors and officers or (b)&nbsp;5% of the
                                            number of shares of common stock or 5% of the voting power outstanding before the issuance
                                            in the case of any substantial security holders; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            issuance or potential issuance will result in our undergoing a change of control.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The decision as to whether
we will seek stockholder approval of a proposed business combination in those instances in which stockholder approval is not required
by law will be made by us, solely in our discretion, and will be based on business and legal reasons, which include a variety of factors,
including, but not limited to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            timing of the transaction, including in the event we determine stockholder approval would
                                            require additional time and there is either not enough time to seek stockholder approval
                                            or doing so would place the company at a disadvantage in the transaction or result in other
                                            additional burdens on the company;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            expected cost of holding a stockholder vote;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            risk that the stockholders would fail to approve the proposed business combination;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">other
                                            time and budget constraints of the company; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">additional
                                            legal complexities of a proposed business combination that would be time-consuming and burdensome
                                            to present to stockholders.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Permitted purchases of our securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In the event 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, directors, officers, advisors or any of their respective affiliates may purchase public shares
or public warrants or a combination thereof in privately negotiated transactions or in the open market either prior to or following the
completion of our initial business combination. There is no limit on the number of shares or warrants such persons may purchase. 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. In the event our initial stockholders, directors, officers, advisors or any of their respective affiliates
determine to make any such purchases at the time of a stockholder vote relating to our initial business combination, such purchases could
have the effect of influencing the vote necessary to approve such transaction. None of the funds in the trust account will be used to
purchase public shares in such transactions. If they engage in such transactions, they will be restricted from making 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&nbsp;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.
Prior to the consummation of this offering, we will adopt an insider trading policy which will require insiders to (1)&nbsp;refrain from
purchasing securities when they are in possession of any material non-public information and (2)&nbsp;to clear all trades with our compliance
personnel or legal counsel prior to execution. We cannot currently determine whether our insiders will make such purchases pursuant to
a Rule&nbsp;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&nbsp;10b5-1 plan or determine that such
a plan is not necessary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In the event that our sponsor,
directors, officers, advisors or any of their respective affiliates purchase public shares in privately negotiated transactions from
public stockholders who have already elected to exercise their redemption rights or submitted a proxy to vote against our initial business
combination, such selling stockholders would be required to revoke their prior elections to redeem their shares and any proxy to vote
against our initial business combination. We do not currently anticipate that such purchases, if any, would constitute a tender offer
subject to the tender offer rules&nbsp;under the Exchange Act or a going-private transaction subject to the going-private rules&nbsp;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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The purpose of such purchases
could be to vote such shares in favor of the business combination and thereby increase the likelihood of obtaining stockholder approval
of our initial 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. This may result in the completion of our initial business combination that may not otherwise have been possible.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, if such purchases
are made, the public &ldquo;float&rdquo; 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor, officers, directors,
advisors and/or any of their respective affiliates anticipate that they may identify the stockholders with whom our sponsor, officers,
directors, advisors or any of their respective 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 sponsor, officers, directors, advisors or any of their respective 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&nbsp;rata share of the trust account or vote against our initial business combination. Such persons
would select the stockholders from whom to acquire shares based on the number of shares available, the negotiated price per share and
such other factors as any such person may deem relevant at the time of purchase. The price per share paid in any such transaction may
be different than the amount per share a public stockholder would receive if it elected to redeem its shares in connection with our initial
business combination. Our sponsor, officers, directors, advisors or any of their respective affiliates will purchase shares only if such
purchases comply with Regulation&nbsp;M under the Exchange Act and the other federal securities laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Any purchases by our sponsor,
officers, directors and/or any of their respective affiliates who are affiliated purchasers under Rule&nbsp;10b-18 under the Exchange
Act will only be made to the extent such purchases are made in compliance with Rule&nbsp;10b-18, which is a safe harbor from liability
for manipulation under Section&nbsp;9(a)(2)&nbsp;and Rule&nbsp;10b-5 of the Exchange Act. Rule&nbsp;10b-18 has certain technical requirements
that must be complied with in order for the safe harbor to be available to the purchaser. Our sponsor, officers, directors and/or any
of their respective affiliates will be restricted from making purchases of common stock if such purchases would violate Section&nbsp;9(a)(2)&nbsp;or
Rule&nbsp;10b-5 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Redemption rights for public stockholders
in connection with our initial business combination</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will provide our public
stockholders with the opportunity to redeem all or a portion of their public shares 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 our initial business combination, including interest (net of permitted withdrawals), 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 $10.00 per public share. The per share amount we will distribute to investors who properly redeem their shares will not be reduced
by the deferred underwriting commissions we will pay to the underwriters. The redemption right will include the requirement that any
beneficial owner on whose behalf a redemption right is being exercised must identify itself in order to validly redeem its shares. Each
public stockholder may elect to redeem its public shares without voting, and if they do vote, irrespective of whether they vote for or
against the proposed transaction. There will be no redemption rights upon the completion of our initial business combination with respect
to our warrants. 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 any founder shares and any public shares held by them in connection with the completion
of our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Manner of conducting redemptions</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will provide our public
stockholders with the opportunity to redeem all or a portion of their shares of Class&nbsp;A common stock either: (1)&nbsp;in connection
with a stockholder meeting called to approve the business combination; or (2)&nbsp;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 applicable law or stock exchange listing requirement. 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 typically
require stockholder approval. If we structure a business combination transaction with a target company in a manner that requires stockholder
approval, we will not have discretion as to whether to seek a stockholder vote to approve the proposed business combination. We currently
intend to conduct redemptions pursuant to a stockholder vote unless stockholder approval is not required by applicable law or stock exchange
listing requirement and we choose to conduct redemptions pursuant to the tender offer rules&nbsp;of the SEC for business or other reasons.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If a stockholder vote is
not required and we do not decide to hold a stockholder vote for business or other reasons, we will, pursuant to our amended and restated
certificate of incorporation:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">conduct
                                            the redemptions pursuant to Rule&nbsp;13e-4 and Regulation&nbsp;14E of the Exchange Act,
                                            which regulate issuer tender offers; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">file
                                            tender offer documents with the SEC prior to completing our initial business combination
                                            which contain substantially the same financial and other information about the initial business
                                            combination and the redemption rights as is required under Regulation&nbsp;14A of the Exchange
                                            Act, which regulates the solicitation of proxies.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Upon the public announcement
of our initial business combination, we and our sponsor will terminate any plan established in accordance with Rule&nbsp;10b5-1 to purchase
shares of our Class&nbsp;A common stock in the open market if we elect to redeem our public shares through a tender offer, to comply
with Rule&nbsp;14e-5 under the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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&nbsp;14e-1(a)&nbsp;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 number will be based on the requirement that we may not redeem public shares in an amount that would cause
our net tangible assets be less than $5,000,001 (so that we do not then become subject to the SEC&rsquo;s &ldquo;penny stock&rdquo; 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 such initial
business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If, however, stockholder
approval of the transaction is required by applicable law or stock exchange listing requirement, or we decide to obtain stockholder approval
for business or other reasons, we will, pursuant to our amended and restated certificate of incorporation:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">conduct
                                            the redemptions in conjunction with a proxy solicitation pursuant to Regulation&nbsp;14A
                                            of the Exchange Act, which regulates the solicitation of proxies, and not pursuant to the
                                            tender offer rules; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">file
                                            proxy materials with the SEC.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We expect that a final proxy
statement would be mailed to public stockholders at least 10&nbsp;days prior to the stockholder vote. However, we expect that a draft
proxy statement would be made available to such stockholders well in advance of such time, providing additional notice of redemption
if we conduct redemptions in conjunction with a proxy solicitation. Although we are not required to do so, we currently intend to comply
with the substantive and procedural requirements of Regulation&nbsp;14A in connection with any stockholder vote even if we are not able
to maintain our NYSE listing or Exchange Act registration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If we seek stockholder approval,
unless otherwise required by applicable law, regulation or stock exchange rules, 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 initial stockholders,
officers and directors will count towards this quorum and have agreed to vote any founder shares and any public shares held by them in
favor of our initial business combination. These quorum and voting thresholds and agreements, may make it more likely that we will consummate
our initial business combination. Each public stockholder may elect to redeem its public shares without voting, and if they do vote,
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 any founder shares
and any public shares held by them in connection with the completion of a business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation will provide 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 (so that we do not then become subject to the SEC&rsquo;s &ldquo;penny stock&rdquo; rules) or any greater
net tangible asset or cash requirement which may be contained in the agreement relating to our initial business combination. 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: (1)&nbsp;cash consideration to be paid
to the target or its owners; (2)&nbsp;cash to be transferred to the target for working capital or other general corporate purposes; or
(3)&nbsp;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 Class&nbsp;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, and all shares of Class&nbsp;A
common stock submitted for redemption will be returned to the holders thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Limitation on redemption in connection with
our initial business combination if we seek stockholder approval</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Notwithstanding the foregoing,
if we seek stockholder approval of our initial business combination and we do not conduct redemptions in connection with our initial
business combination pursuant to the tender offer rules, our amended and restated certificate of incorporation will provide 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 &ldquo;group&rdquo; (as defined under Section&nbsp;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 this offering, without our prior consent, which we refer to as the &ldquo;Excess
Shares.&rdquo; 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 or our affiliates 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 more than an aggregate of 15% of the shares sold in this offering could threaten
to exercise its redemption rights if such holder&rsquo;s shares are not purchased by us or our affiliates at a premium to the then-current
market price or on other undesirable terms. By limiting our stockholders&rsquo; ability to redeem no more than 15% of the shares sold
in this offering, we believe we will limit the ability of a small group of stockholders to unreasonably attempt to block our ability
to complete our initial 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&rsquo;
ability to vote all of their shares (including Excess Shares) for or against our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Tendering stock certificates in connection
with a tender offer or redemption rights</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We may require our public
stockholders seeking to exercise their redemption rights, whether they are record holders or hold their shares in &ldquo;street name,&rdquo;
to either tender their certificates to our transfer agent prior to the date set forth in the tender offer documents or proxy materials
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 The Depository Trust Company&rsquo;s
DWAC (Deposit/Withdrawal At Custodian) System, rather than simply voting against the initial business combination at the holder&rsquo;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, which
will include the requirement that any beneficial owner on whose behalf a redemption right is being exercised must identify itself in
order to validly redeem its shares. 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. Pursuant to the tender offer
rules, the tender offer period will be not less than 20 business days and, in the case of a stockholder vote, a final proxy statement
would be mailed to public stockholders at least 10&nbsp;days prior to the stockholder vote. However, we expect that a draft proxy statement
would be made available to such stockholders well in advance of such time, providing additional notice of redemption if we conduct redemptions
in conjunction with a proxy solicitation. Given the relatively short exercise period, it is advisable for stockholders to use electronic
delivery of their public shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">There is a nominal cost
associated with the above-referenced tendering process and the act of certificating the shares or delivering them through The Depository
Trust Company&rsquo;s DWAC (Deposit/ Withdrawal At Custodian) System. The transfer agent will typically charge the tendering broker $80.00
and it would be up to the broker whether or not to pass this cost on to the redeeming holder. However, this 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The foregoing is different
from the procedures used by many 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&rsquo; 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 &ldquo;option
window&rdquo; after the completion of the business combination during which he or she could monitor the price of the company&rsquo;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 &ldquo;option&rdquo; 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&rsquo;s election to redeem is irrevocable once the business combination is approved.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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&nbsp;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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If our initial proposed
business combination is not completed, we may continue to try to complete a business combination with a different target until the end
of the completion window.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Redemption of public shares and liquidation
if no initial business combination</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation provides that we will have only the time of the completion window to complete our initial business combination.
If we are unable to complete our initial business combination within such period, we will: (1)&nbsp;cease all operations except for the
purpose of winding up; (2)&nbsp;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
(net of permitted withdrawals 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&rsquo; rights as stockholders (including the right to
receive further liquidating distributions, if any), subject to applicable law; and (3)&nbsp;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 warrants, which will expire worthless if we fail to complete
our initial business combination within the completion window.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our initial stockholders,
officers and directors have entered into a letter agreement with us, pursuant to which they have waived their rights to liquidating distributions
from the trust account with respect to any founder shares held by them if we fail to complete our initial business combination within
the completion window. However, if our sponsor or any of our officers and directors acquires public shares after this offering, it 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 completion window.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor, officers and
directors have agreed, pursuant to a written agreement with us, that they will not propose any amendment to our amended and restated
certificate of incorporation to modify the substance or timing of our obligation to provide for the redemption of our public shares in
connection with an initial business combination or to redeem 100% of our public shares if we do not complete our initial business combination
within the completion window, unless we provide our public stockholders with the opportunity to redeem their shares of Class&nbsp;A 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 (net of permitted withdrawals), 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 (so that we do not
then become subject to the SEC&rsquo;s &ldquo;penny stock&rdquo; rules) or any greater net tangible asset or cash requirement which may
be contained in the agreement relating to our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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
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 or make other permitted withdrawals, 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If we were to expend all
of the net proceeds of this offering and the sale of the private placement warrants, other than the proceeds deposited in the trust account,
and without taking into account interest, if any, earned on the trust account and any permitted withdrawals or expenses for the dissolution
of the trust, the per share redemption amount received by stockholders upon our dissolution would be $10.00. 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 $10.00. Please see &ldquo;Risk Factors&thinsp;&mdash;&thinsp;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&rdquo;
and other risk factors described above. Under Section&nbsp;281(b)&nbsp;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&rsquo; claims.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Although we will seek to
have all vendors, service providers (other than our independent registered public accounting firm), 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 only enter into an agreement with a third party that has not executed
a waiver if management believes that such third party&rsquo;s engagement would be significantly more beneficial to us than any alternative.
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 we are 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. In order to protect
the amounts held in the trust account, our sponsor has agreed that it will be liable to us if and to the extent any claims by a third
party (other than our independent registered public accounting firm) for services rendered or products sold to us, or a prospective target
business with which we have discussed entering into a transaction agreement, reduce the amount of funds in the trust account to below
(1)&nbsp;$10.00 per public share in the aggregate or (2)&nbsp;the actual amount per public share held in the trust account, if less than
$10.00 per share due to reductions in the value of the trust assets, in each case net of permitted withdrawals, except as to any claims
by a third party that executed a waiver of any and all rights to the monies held in the trust account (whether any such waiver is enforceable)
and except as to any claims under our indemnity of the underwriters of this offering against certain liabilities, including liabilities
under the Securities Act. We have not independently verified whether our sponsor has sufficient funds to satisfy its indemnity obligations
and believe that our sponsor&rsquo;s only assets are securities of our company and, therefore, our sponsor may not be able to satisfy
those obligations. We have not asked our sponsor to reserve for such obligations. 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 will indemnify us for claims by third parties including, without limitation, claims by vendors
and prospective target businesses. None of our other officers will indemnify us for claims by third parties including, without limitation,
claims by vendors and prospective target businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In the event that the proceeds
in the trust account are reduced below: (1)&nbsp;$10.00 per public share in the aggregate; or (2)&nbsp;the actual amount per public share
held in the trust account, if less than $10.00 per share due to reductions in the value of the trust assets, in each case net of permitted
withdrawals, and our sponsor asserts that it is unable to satisfy its indemnification 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 may choose not to do so in certain instances. For example, the cost of such legal action may be deemed by the independent directors
to be too high relative to the amount recoverable or the independent directors may determine that a favorable outcome is not likely.
Accordingly, we cannot assure you that due to claims of creditors the actual value of the per share redemption price will not be substantially
less than $10.00 per share. Please see &ldquo;Risk Factors&thinsp;&mdash;&thinsp;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&rdquo;
and other risk factors described above.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will seek to reduce the
possibility that our sponsor will have to indemnify the trust account due to claims of creditors by endeavoring to have all vendors,
service providers (other than our independent registered public accounting firm), 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 monies held in the trust
account. Our sponsor will also not be liable as to any claims under our indemnity of the underwriters of this offering against certain
liabilities, including liabilities under the Securities Act. In the event that we liquidate and it is subsequently determined that the
reserve for claims and liabilities is insufficient, stockholders who received funds from our trust account could be liable for claims
made by creditors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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&nbsp;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 within the completion window may be considered a liquidating distribution under
Delaware law. If the corporation complies with certain procedures set forth in Section&nbsp;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&rsquo;s pro&nbsp;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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Furthermore, if the pro&nbsp;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 within the completion window, is not considered a liquidating distribution under Delaware law and such
redemption distribution is deemed to be unlawful, then pursuant to Section&nbsp;174 of the DGCL, the statute of limitations for claims
of creditors could then be six&nbsp;years after the unlawful redemption distribution, instead of three&nbsp;years, as in the case of
a liquidating distribution. If we are unable to complete our initial business combination within the completion window, we will: (1)&nbsp;cease
all operations except for the purpose of winding up; (2)&nbsp;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 (net of permitted withdrawals 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&rsquo; rights as stockholders
(including the right to receive further liquidating distributions, if any), subject to applicable law; and (3)&nbsp;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. Accordingly, it is our intention to redeem our public shares as soon as reasonably possible following the expiration of the completion
window and, therefore, we do not intend to comply with those procedures. 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 well beyond the
third anniversary of such date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Because we will not be complying
with Section&nbsp;280, Section&nbsp;281(b)&nbsp;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 subsequent
ten&nbsp;years. 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,&nbsp;etc.) or prospective target businesses. As described above, pursuant to the obligation contained in our underwriting agreement,
we will seek to have all vendors, service providers (other than our independent registered public accounting firm), 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. As a result of this obligation, the claims that could be made against us are significantly
limited and the likelihood that any claim that would result in any liability extending to the trust account is remote.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Further, our sponsor may
be liable only to the extent necessary to ensure that the amounts in the trust account are not reduced below: (1)&nbsp;$10.00 per public
share; or (2)&nbsp;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 share due to reductions in value of the trust assets, in each case net of permitted withdrawals and will not
be liable as to any claims under our indemnity of the underwriters of this offering against certain liabilities, including liabilities
under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If 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, we cannot assure you we
will be able to return $10.00 per share to our public stockholders. Additionally, if 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 &ldquo;preferential transfer&rdquo; or a &ldquo;fraudulent conveyance.&rdquo; As a
result, a bankruptcy court could seek to recover some or all amounts received by our stockholders. Furthermore, our board may be viewed
as having breached its fiduciary duty to our creditors and/or may have acted in bad faith, and thereby exposing itself and our company
to claims of punitive damages, by paying public stockholders from the trust account prior to addressing the claims of creditors. We cannot
assure you that claims will not be brought against us for these reasons. Please see &ldquo;Risk Factors&thinsp;&mdash;&thinsp;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.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our public stockholders
will be entitled to receive funds from the trust account only in the event of the redemption of our public shares if we do not complete
our initial business combination within the completion window, if they redeem their respective shares for cash in connection with a stockholder
vote to amend our amended and restated certificate of incorporation to modify the substance and timing of our obligation to redeem 100%
of our public shares, or if we do not complete our initial business combination within the completion window or if they redeem their
respective shares for cash in connection with our initial business combination. In no other circumstances will a stockholder have any
right or interest of any kind to or in the trust account. In the event we seek stockholder approval in connection with our initial business
combination, a stockholder&rsquo;s voting in connection with our initial business combination alone will not result in a stockholder&rsquo;s
redeeming its shares to us for an applicable pro&nbsp;rata share of the trust account. Such stockholder must have also exercised its
redemption rights described above.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Comparison of redemption or purchase prices in connection with
our initial business combination and if we fail to complete our initial business combination</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table compares
the redemptions and other permitted purchases of public shares that may take place in connection with the completion of our initial business
combination and if we are unable to complete our initial business combination within the completion window.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 20%; border-bottom: white 1pt solid; padding-bottom: 0.5pt"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; border-bottom: white 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; border-bottom: white 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 27%; border-bottom: black 1pt solid; padding-bottom: 2.15pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Redemptions
    in Connection <BR>
    with our Initial Business <BR>
    Combination </B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; border-bottom: white 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; border-bottom: white 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 23%; border-bottom: black 1pt solid; padding-bottom: 2.15pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Other
    Permitted Purchases of </B><BR>
    <B>Public Shares by our Affiliates </B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; border-bottom: white 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; border-bottom: white 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 23%; border-bottom: black 1pt solid; padding-bottom: 2.15pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Redemptions
    if we fail to </B><BR>
    <B>Complete an Initial Business </B><BR>
    <B>Combination </B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; border-bottom: white 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1.9pt; padding-bottom: 2.15pt"><B>Calculation of redemption price</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 1.9pt; padding-bottom: 2.15pt">Redemptions at the time of our initial business combination may be made pursuant
    to a tender offer or in connection with a stockholder vote. The redemption price will be the same whether we conduct redemptions
    pursuant to a tender offer or in connection with a stockholder vote. In either case, our public stockholders may redeem their public
    shares for 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 (which is initially anticipated to be $10.00 per share), including interest (net of permitted
    withdrawals), divided by the number of then outstanding public shares, subject to the limitation that no redemptions will take place
    if all of the redemptions would cause our net tangible assets to be less than $5,000,001 or any greater net tangible asset or cash
    requirement which may be contained in the agreement relating to our initial business combination and any limitations.</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 1.9pt; padding-bottom: 2.15pt">If we seek stockholder approval of our initial business combination, our sponsor,
    directors, officers, advisors or any of their respective 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. Such purchases will only be made
    to the extent such purchases are made in compliance with Rule&nbsp;10b-18, which is a safe harbor from liability for manipulation
    under Section&nbsp;9(a)(2)&nbsp;and Rule&nbsp;10b-5 of the Exchange Act. None of the funds in the trust account will be used to purchase
    shares in such transactions.</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 1.9pt; padding-bottom: 2.15pt">If we are unable to complete our initial business combination within the completion
    window, we will redeem all public shares at a per share price, payable in cash, equal to the aggregate amount then on deposit in
    the trust account, including interest (net of permitted withdrawals and up to $100,000 of interest to pay dissolution expenses),
    divided by the number of then outstanding public shares.</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 1.9pt; padding-bottom: 2.15pt"><B>Impact to remaining stockholders</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 1.9pt; padding-bottom: 2.15pt">The redemptions in connection with our initial business combination will reduce
    the book value per share for our remaining stockholders, who will bear the burden of the deferred underwriting commissions and permitted
    withdrawals (to the extent not paid from amounts accrued as interest on the funds held in the trust account).</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 1.9pt; padding-bottom: 2.15pt">If the permitted purchases described above are made, there will be no impact
    to our remaining stockholders because the purchase price would not be paid by us.</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 1.9pt; padding-bottom: 2.15pt">The redemption of our public shares if we fail to complete our initial business
    combination will reduce the book value per share for the shares held by our initial stockholders, who will be our only remaining
    stockholders after such redemptions.</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Comparison of This Offering to Those of Blank Check Companies Subject
to Rule&nbsp;419</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table compares
the terms of this offering to the terms of an offering by a blank check company subject to the provisions of Rule&nbsp;419. This comparison
assumes that the gross proceeds, underwriting commissions and underwriting expenses of our offering would be identical to those of an
offering undertaken by a company subject to Rule&nbsp;419, and that the underwriters will not exercise their option to purchase additional&nbsp;units.
None of the provisions of Rule&nbsp;419 apply to our offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 15%; border-bottom: white 1pt solid; padding-bottom: 0.5pt"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; border-bottom: white 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; border-bottom: white 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 42%; border-bottom: black 1pt solid; padding-bottom: 2.5pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Terms
    of Our Offering </B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; border-bottom: white 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; border-bottom: white 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 38%; border-bottom: black 1pt solid; padding-bottom: 2.5pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Terms
    Under a Rule&nbsp;419 Offering </B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; border-bottom: white 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.6pt; padding-bottom: 2.15pt"><B>Escrow of offering proceeds</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.6pt; padding-bottom: 2.15pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The rules&nbsp;of
                                            the NYSE provide that at least 90% of the gross proceeds from this offering and the sale
                                            of the private placement warrants be deposited in a trust account.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">$150,000,000 of the net proceeds of this offering will be
        deposited into a trust account located in the United States with Continental Stock Transfer&nbsp;&amp; Trust Company acting as
        trustee.</P></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.6pt; padding-bottom: 2.15pt">Approximately $127,575,000 of the offering proceeds, representing the gross
    proceeds of this offering less allowable underwriting commissions, expenses and company deductions under Rule&nbsp;419, would be
    required to be deposited into either an escrow account with an insured depositary institution or in a separate bank account established
    by a broker-dealer in which the broker-dealer acts as trustee for persons having the beneficial interests in the account.</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt"><B>Investment of net proceeds</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt">The proceeds of this offering held in the trust account will be invested only
    in U.S. government treasury bills with a maturity of 185&nbsp;days or less or in money market funds that meet certain conditions
    under Rule&nbsp;2a-7 under the Investment Company Act and that invest only in direct U.S. government obligations.</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt">Proceeds could be invested only in specified securities such as a money market
    fund meeting conditions of the Investment Company Act or in securities that are direct obligations of, or obligations guaranteed
    as to principal or interest by, the United States.</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt"><B>Receipt of interest on escrowed funds</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt">Interest on proceeds from the trust account to be paid to stockholders is
    reduced by: (1)&nbsp;permitted withdrawals; and (2)&nbsp;in the event of our liquidation for failure to complete our initial business
    combination within the allotted time, up to $100,000 of net interest that may be released to us should we have no or insufficient
    working capital to fund the costs and expenses of our dissolution and liquidation</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt">Interest on funds in escrow account would be held for the sole benefit of
    investors, unless and only after the funds held in escrow were released to us in connection with our completion of a business combination.</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt"><B>Limitation on fair value or net assets of target business</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt">The NYSE rules&nbsp;require that an initial business combination must be with
    one or more operating businesses or assets with a fair market value equal to at least 80% of the net assets held in the trust account
    (net of amounts disbursed to management for working capital purposes, if applicable, and excluding the amount of any deferred underwriting
    discount).</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt">The fair value or net assets of a target business must represent at least
    80% of the maximum offering proceeds.</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; padding-top: 2.85pt"><B>Terms of Our Offering</B></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; padding-top: 2.85pt"><B>Terms Under a Rule 419 Offering</B></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt"><B>Trading of securities issued</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt">The&nbsp;units will begin trading on or promptly after the date of this prospectus.
    The Class&nbsp;A common stock and warrants constituting the&nbsp;units will begin separate trading on the 52nd day following the
    date of this prospectus unless B. Riley informs us of its decision to allow earlier separate trading, subject to our having filed
    the Current Report on Form&nbsp;8-K described below and having issued a press release announcing when such separate trading will
    begin. We will file the Current Report on Form&nbsp;8-K promptly after the closing of this offering. If the underwriters&rsquo; option
    to purchase additional&nbsp;units is exercised following the initial filing of such Current Report on Form&nbsp;8-K, a second or
    amended Current Report on Form&nbsp;8-K will be filed to provide updated financial information to reflect the exercise of the underwriters&rsquo;
    option to purchase additional&nbsp;units.</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">No trading
                                            of the&nbsp;units or the underlying common stock and warrants would be permitted until the
                                            completion of a business combination.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">During this period, the securities would be held in the escrow
        or trust account.</P></TD>
    <TD>&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt; width: 15%"><B>Exercise of the warrants</B></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt; width: 42%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The
                                            warrants cannot be exercised until the later of 30&nbsp;days after the completion of our
                                            initial business combination and 12&nbsp;months from the closing of this offering.</P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt; width: 38%">The warrants could be exercised prior to the completion of a business
    combination, but securities received and cash paid in connection with the exercise would be deposited in the escrow or trust account.</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt"><B>Election to remain an investor</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt">We will provide our public stockholders with the opportunity to redeem their
    public shares for cash equal to their pro&nbsp;rata share of the aggregate amount then on deposit in the trust account as of two
    business days prior to the consummation of our initial business combination, including interest, net of permitted withdrawals, in
    connection with our initial business combination, subject to the limitations described herein. We may not be required by applicable
    law or stock exchange rules&nbsp;to hold a stockholder vote. If we are not required by applicable law or stock exchange rules&nbsp;and
    do not otherwise decide to hold a stockholder vote, we will, pursuant to our amended and restated certificate of incorporation, conduct
    the redemptions pursuant to the tender offer rules&nbsp;of the SEC and file tender offer documents with the SEC which will contain
    substantially the same financial and other information about the initial business combination and the redemption rights as is required
    under the SEC&rsquo;s proxy rules. If, however, we hold a stockholder vote, we will, like many blank check companies, offer to redeem
    shares in conjunction with a proxy solicitation pursuant to the proxy rules&nbsp;and not pursuant to the tender offer rules. Pursuant
    to the tender offer rules, the tender offer period will be not less than 20 business days and, in the case of a stockholder vote,
    a final proxy statement would be mailed to public stockholders at least 10&nbsp;days prior to the stockholder vote. However, we expect
    that a draft proxy statement would be made available to such stockholders well in advance of such time, providing additional notice
    of redemption if we conduct redemptions in conjunction with a proxy solicitation. If we seek stockholder approval, we will complete
    our initial business combination only if a majority of the outstanding shares of common stock voted (or any greater vote required
    by law or stock exchange rule) 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. Additionally, each public stockholder may
    elect to redeem its public shares without voting and, if they do vote, irrespective of whether they vote for or against the proposed
    transaction.</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt">A prospectus containing information pertaining to the business combination
    required by the SEC would be sent to each investor. Each investor would be given the opportunity to notify the company in writing,
    within a period of no less than 20 business days and no more than 45 business days from the effective date of a post-effective amendment
    to the company&rsquo;s registration statement, to decide if he, she or it elects to remain a stockholder of the company or require
    the return of his, her or its investment. If the company has not received the notification by the end of the 45th business day, funds
    and interest or dividends, if any, held in the trust or escrow account are automatically returned to the stockholder. Unless a sufficient
    number of investors elect to remain investors, all funds on deposit in the escrow account must be returned to all of the investors
    and none of the securities are issued.</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 1pt; width: 15%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; padding-top: 2.85pt; width: 42%"><B>Terms of Our Offering</B></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; padding-top: 2.85pt; width: 38%"><B>Terms Under a Rule 419 Offering</B></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt; width: 15%"><B>Business combination deadline</B></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt; width: 42%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If
                                            we are unable to complete an initial business combination within the completion window, we
                                            will: (1)&nbsp;cease all operations except for the purpose of winding up; (2)&nbsp;as promptly
                                            as reasonably possible but not more than ten business days thereafter, redeem 100% of 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 (net of permitted withdrawals 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&rsquo; rights
                                            as stockholders (including the right to receive further liquidating distributions, if any),
                                            subject to applicable law; and (3)&nbsp;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.</P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt; width: 38%">If an acquisition has not been completed within 18&nbsp;months
    after the effective date of the company&rsquo;s registration statement, funds held in the trust or escrow account are returned to
    investors.</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 1pt; width: 15%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; padding-top: 2.85pt; width: 42%"><B>Terms of Our Offering</B></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; padding-top: 2.85pt; width: 38%"><B>Terms Under a Rule 419 Offering</B></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt; width: 15%"><B>Release of funds</B></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt; width: 42%">Except with respect to permitted withdrawals, the funds held in
    the trust account will not be released from the trust account until the earliest of: (1)&nbsp;the completion of our initial business
    combination; (2)&nbsp;the redemption of any public shares properly submitted in connection with a stockholder vote to amend our amended
    and restated certificate of incorporation to modify the substance or timing of our obligation to provide for the redemption of our
    public shares in connection with an initial business combination or to redeem 100% of our public shares if we do not complete our
    initial business combination within the completion window; and (3)&nbsp;the redemption of all of our public shares if we are unable
    to complete our initial business combination within the completion window, subject to applicable law.</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt; width: 38%">The proceeds held in the escrow account are not released until
    the earlier of the completion of a business combination and the failure to effect a business combination within the allotted time.</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt"><B>Limitation on redemption rights of stockholders holding more than 15% of
    the shares sold in this offering if we hold a stockholder vote</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If we seek
                                            stockholder approval of our initial business combination and we do not conduct redemptions
                                            in connection with our initial business combination pursuant to the tender offer rules, our
                                            amended and restated certificate of incorporation will provide 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 &ldquo;group&rdquo; &nbsp;(as defined under Section&nbsp;13
                                            of the Exchange Act), will be restricted from seeking redemption rights with respect Excess
                                            Shares (more than an aggregate of 15% of the shares sold in this offering). Our public stockholders&rsquo;
                                            inability to redeem Excess Shares will reduce their influence over our ability to complete
                                            our initial business combination and they could suffer a material loss on their investment
                                            in us if they sell Excess Shares in open market transactions.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt">Most blank check companies provide no restrictions on the ability of stockholders
    to redeem shares based on the number of shares held by such stockholders in connection with an initial business combination.</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt"><B>Tendering stock certificates in connection with a tender offer or redemption
    rights</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt">We may require our public stockholders seeking to exercise their redemption
    rights, whether they are record holders or hold their shares in &ldquo;street name,&rdquo; to either tender their certificates to
    our transfer agent prior to the date set forth in the tender offer documents or proxy materials 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 The Depository Trust Company&rsquo;s DWAC (Deposit/Withdrawal
    At Custodian) System, at the holder&rsquo;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, which will include the requirement that any beneficial owner on whose behalf a redemption
    right is being exercised must identify itself in order to validly redeem its shares. 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.</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 2.85pt; padding-bottom: 0.5pt">In order to perfect redemption rights in connection with their business combinations,
    holders could vote against a proposed business combination and check a box on the proxy card indicating such holders were seeking
    to exercise their redemption rights. After the business combination was approved, the company would contact such stockholders to
    arrange for them to deliver their certificate to verify ownership.</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Competition</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In identifying, evaluating
and selecting a target business for our initial business combination, we may encounter intense competition from other entities having
a business objective similar to ours, including other blank check companies, private equity groups and leveraged buyout funds, public
companies and operating businesses seeking strategic acquisitions. Many of these entities are well established and have extensive experience
identifying and effecting business combinations directly or through affiliates. Moreover, many of these competitors possess greater financial,
technical, human and other resources than us. Our ability to acquire larger target businesses will be limited by our available financial
resources. This inherent limitation gives others an advantage in pursuing the acquisition of a target business. Furthermore, our obligation
to pay cash in connection with our public stockholders who exercise their redemption rights may reduce the resources available to us
for our initial business combination and our outstanding warrants, and the future dilution they potentially represent, may not be viewed
favorably by certain target businesses. Either of these factors may place us at a competitive disadvantage in successfully negotiating
an initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Certain Potential Conflicts of Interest</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Sponsor Indemnity</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor has agreed that
it will be liable to us if and to the extent any claims by a third party (other than our independent registered public accounting firm)
for services rendered or products sold to us, or a prospective target business with which we have discussed entering into a transaction
agreement, reduce the amount of funds in the trust account to below: (1)&nbsp;$10.00 per public share; or (2)&nbsp;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 share due
to reductions in the value of the trust assets, in each case, net of permitted withdrawals, except as to any claims by a third party
that executed a waiver of any and all rights to the monies held in the trust account (whether any such waiver is enforceable) and except
as to any claims under our indemnity of the underwriters of this offering against certain liabilities, including liabilities under the
Securities Act. We have not independently verified whether our sponsor has sufficient funds to satisfy its indemnity obligations and
believe that our sponsor&rsquo;s only assets are securities of our company and, therefore, our sponsor may not be able to satisfy those
obligations. We have not asked our sponsor to reserve for such obligations. Therefore, we cannot assure you that our sponsor would be
able to satisfy those obligations. We believe the likelihood of our sponsor having to indemnify the trust account is limited because
we will endeavor to have all vendors and prospective target businesses as well as other entities execute agreements with us waiving any
right, title, interest or claim of any kind in or to monies held in the trust account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Facilities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We currently maintain our
executive offices at 214 Brazilian Avenue, Suite 200-A, Palm Beach, FL 33480. The cost for this space is included in the $10,000 per
month fee that we will pay an affiliate of our sponsor for office space, administrative and support services. We consider our current
office space adequate for our current operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<!-- Field: Split-Segment; Name: Split 0009 -->
<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Employees</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We currently have two officers
and do not intend to have any full-time employees prior to the completion of our initial business combination. Members of our management
team are not obligated to devote any specific number of hours to our matters but they intend to devote as much of their time as they
deem necessary to our affairs until we have completed our initial business combination. The amount of time that any such person will
devote in any time period to our company will vary based on whether a target business has been selected for our initial business combination
and the current stage of the business combination process.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Periodic Reporting and Financial Information</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will register our&nbsp;units,
Class&nbsp;A common stock and warrants under the Exchange Act and have reporting obligations, including the requirement that we file
annual, quarterly and current reports with the SEC. In accordance with the requirements of the Exchange Act, our annual reports will
contain financial statements audited and reported on by our independent registered public accounting firm.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will provide stockholders
with audited financial statements of the prospective target business as part of the tender offer materials or proxy solicitation materials
sent to stockholders to assist them in assessing the target business. These financial statements may be required to be prepared in accordance
with, or be reconciled to, GAAP or IFRS, depending on the circumstances and the historical financial statements may be required to be
audited in accordance with the PCAOB. These financial statement requirements may limit the pool of potential target businesses we may
acquire because some targets may be unable to provide such financial statements in time for us to disclose such financial statements
in accordance with federal proxy rules&nbsp;and complete our initial business combination within the completion window. We cannot assure
you that any particular target business selected by us as a potential business combination candidate will have financial statements prepared
in accordance with GAAP or that the potential target business will be able to prepare its financial statements in accordance with the
requirements outlined above. To the extent that these requirements cannot be met, we may not be able to acquire the proposed target business.
While this may limit the pool of potential business combination candidates, we do not believe that this limitation will be material.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will be required to evaluate
our internal control procedures for the fiscal year ending December&nbsp;31, 2022 as required by the Sarbanes-Oxley Act. Only in the
event we are deemed to be a large accelerated filer or an accelerated filer and no longer an emerging growth company will we be required
to have our internal control procedures audited. A target business may not be in compliance with the provisions of the Sarbanes- Oxley
Act regarding adequacy of their internal controls. The development of the internal controls of any such entity to achieve compliance
with the Sarbanes-Oxley Act may increase the time and costs necessary to complete any such acquisition.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Prior to the date of this
prospectus, we will file a registration statement on Form&nbsp;8-A with the SEC to voluntarily register our securities under Section&nbsp;12
of the Exchange Act. As a result, we will be subject to the rules&nbsp;and regulations promulgated under the Exchange Act. We have no
current intention of filing a Form&nbsp;15 to suspend our reporting or other obligations under the Exchange Act prior or subsequent to
the consummation of our initial business combination.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are an &ldquo;emerging
growth company,&rdquo; as defined in Section&nbsp;2(a)&nbsp;of the Securities Act, as modified by the JOBS Act. As such, we are eligible
to take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not
 &ldquo;emerging growth companies&rdquo; including, but not limited to, not being required to comply with the auditor attestation requirements
of Section&nbsp;404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in our periodic reports
and proxy statements, and exemptions from the requirements of holding a non-binding advisory vote on executive compensation and stockholder
approval of any golden parachute payments not previously approved. If some investors find our securities less attractive as a result,
there may be a less active trading market for our securities and the prices of our securities may be more volatile.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, Section&nbsp;107
of the JOBS Act also provides that an &ldquo;emerging growth company&rdquo; can take advantage of the extended transition period provided
in Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act for complying with new or revised accounting standards. In other words, an &ldquo;emerging
growth company&rdquo; can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies.
We intend to take advantage of the benefits of this extended transition period.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will remain an emerging
growth company until the earlier of: (1)&nbsp;the last day of the fiscal year (a)&nbsp;following the fifth anniversary of the completion
of this offering, (b)&nbsp;in which we have total annual gross revenue of at least $1.07&nbsp;billion, or (c)&nbsp;in which we are deemed
to be a large accelerated filer, which means the market value of our common stock that is held by non-affiliates exceeds $700&nbsp;million
as of the end of the prior fiscal year&rsquo;s second fiscal quarter; and (2)&nbsp;the date on which we have issued more than $1.00&nbsp;billion
in non-convertible debt during the prior three-year period. References herein to &ldquo;emerging growth company&rdquo; shall have the
meaning associated with it in the JOBS Act.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Legal Proceedings</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Other than as set forth
below, there is no material litigation, arbitration or governmental proceeding currently pending against us or any members of our management
team in their capacity as such, and we and the members of our management team have not been subject to any such proceeding in the 12&nbsp;months
preceding the date of this prospectus.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Between 2015 and 2018, Relativity
Media LLC and certain of its subsidiaries (collectively, &ldquo;Relativity&rdquo;) commenced a restructuring action under Chapter 11
of the U.S. Bankruptcy Code (&ldquo;Chapter 11&rdquo;). Ryan Kavanaugh, one of our director nominees was Chief Executive Officer of Relativity
before, during and for a period following its restructuring. Relativity first exited the restructuring successfully in mid-2016, with
Mr. Kavanaugh as co-managing member and co-CEO where he remained until the end of 2016. Relativity subsequently commenced a second restructuring
action under Chapter 11 in early 2018. The debt of Relativity was sold to UltraV Holdings LLC (&ldquo;UltraV&rdquo;) later in 2018. Mr.
Kavanaugh entered into a consulting agreement with UltraV in 2018 where Mr.&nbsp;Kavanaugh earned $10,000 per month. Mr. Kavanaugh served
as a consultant to UltraV for approximately one year. UltraV elected to do a 363 restructure in 2019 (unrelated to the consultancy agreement
with Mr. Kavanaugh), which such restructuring was successfully completed in 2019. Mr. Kavanaugh has also been subject to certain other
litigation over the years, including in connection with his tenure at Relativity and its initial Chapter 11 proceedings.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><A NAME="b_009"></A><B>MANAGEMENT</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Directors, Director Nominees and Executive
Officers</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our directors, director nominees and officers
are as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">Name</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Age</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Title</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: left">Omeed Malik</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 15%; text-align: center">41</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 51%; text-align: justify">Chief Executive Officer, Chairman of the Board
    of Directors and Director</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: left">Joe Voboril</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">42</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">Chief Financial Officer and Director Nominee</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: left">Ryan Kavanaugh</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">46</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">Director Nominee</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: left">Eddie Kim</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">39</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">Director Nominee</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: left">Jonathan Keidan</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">47</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">Director Nominee</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: left">Keri Findley</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">38</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">Director Nominee</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: left">Claire Councill</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">26</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">Director Nominee</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><B><I>Omeed
Malik</I></B> is our Chief Executive Officer, Chairman of the Board of Directors and a Director. Since 2018, Omeed has served as the
Founder and CEO of Farvahar Partners, a broker/dealer and investment bank that advises high growth, venture backed private companies
around primary capital issuances, M&amp;A and provides liquidity solutions through secondary transactions, having facilitated over several
hundred million dollars of such deals.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Prior
to starting his own firm, Omeed was a Managing Director and the Global Head of the Hedge Fund Advisory Business at Bank of America Merrill
Lynch from 2012 to 2018. Omeed was also the founder and head of the Emerging Manager Program within the Global Equities business. In
this capacity, Omeed was charged with selecting both established and new hedge funds for the firm to partner with and oversaw the allocation
of financing/prime brokerage, capital strategy, business consulting and talent introduction resources.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Before
joining Bank of America Merrill Lynch, Omeed was a Senior Vice President at MF Global where he helped reorganize the firm&rsquo;s distribution
platform globally and developed execution and clearing relationships with institutional clients.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">An
experienced financial services professional and securities attorney, Omeed was a corporate lawyer at Weil, Gotshal&nbsp;&amp; Manges
LLP working on transactional matters in the capital markets, corporate governance, private equity and bankruptcy fields. Omeed has also
worked in the United States Senate and House of Representatives. Omeed received a JD, with Honors, from Emory Law School (where he serves
on the Advisory Board) and a BA in Philosophy and Political Science, Cum Laude, from Colgate University. He holds Series&nbsp;7, 63,
3, 79 and 24 registrations.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Omeed
is a Term Member of the Council on Foreign Relations, a Centennial Society Member of the Economic Club of New York and a Chairman&rsquo;s
Circle Member of the Milken Institute. Omeed is a Contributing Editor and minority owner of The Daily Caller. Omeed was selected to serve
on our Board of Directors due to his significant leadership and financial experience.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><B><I>Joe
Voboril</I></B> is our Chief Financial Officer and Director Nominee. Since 2018, Joe has served as the Co-Founder and Managing Partner
of Farvahar Partners, a broker/dealer and investment bank that advises high growth, venture backed private companies around primary capital
issuances, M&amp;A and provides liquidity solutions through secondary transactions, having facilitated over several hundred million dollars
of such deals.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Joe
was a public market investor at different hedge funds from 2002-2015 where he constructed and risk managed public equity portfolios,
in roles ranging from analyst to portfolio manager, and CIO. Despite being a generalist, his areas of focus were in Consumer, Tech/Media/Telecom
(TMT), and Financial Institutions. During that period Joe made over two hundred investments into growth equity businesses, with a core
focus of identifying companies that have surpassed an inflection point.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">At
Bank of America from 2015 to 2018, Joe co-created the Hedge Fund Advisory group and managed the internal vetting effort of investment
managers for Bank of America&rsquo;s Emerging Manager Program. He also led the banks&rsquo; Separately Managed Account (SMA) Initiative,
which assisted Pensions, Endowments, and Fund of Funds in optimizing the financing of their multi-manager portfolios.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Joe
is a graduate of Colgate University with a double-major in Philosophy (honors) and Political Science. He was a member of the Track and
Field team. He holds Series&nbsp;7, 63 and 79 licenses. Joe was selected to serve on our Board of Directors due to his significant leadership
and financial experience.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><B><I>Ryan
Kavanaugh</I></B> is a Director Nominee. Ryan Kavanaugh is one of the most accomplished, prolific and honored executives in entertainment
industry history. Using an intelligent financial model of film finance, and dubbed the creator of &ldquo;moneyball for movies&rdquo;,
he produced, distributed, and/or structured financing for more than 200 films, generating more than $20 billion in worldwide box office
revenue and earning 60 Oscar nominations, holding the distinction of being the 25th highest grossing film producer of all time, including
Fast and Furious 2-6, 300, Social Network, Limitless, Fighter, Talladega Nights, Step Brothers, and Mama Mia! Ryan and/or his films and
shows have been Oscar, Emmy, Grammy and Tony nominated.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Ryan
also originated a number of &ldquo;first of their kind&rdquo; deals including the creation of Marvel Studios where Kavanaugh pioneered
an innovative finance deal for post-bankruptcy Marvel, creating the studio and finance structure which led to Marvel Cinematic Universe.
He went on to create the SVOD (streaming) category with Netflix, an agreement that boosted that company&rsquo;s market capitalization
significantly.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Ryan
then launched a sports agency from the ground up, known today as Independent Sports&nbsp;&amp; Entertainment, which under Kavanaugh&rsquo;s
leadership grew to become the 2nd largest sports agency in the U.S. with over 2.5 billion dollars in player contracts.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">He
also created a television production company, now known as Critical Content, producing hit shows like Catfish on MTV and Limitless on
CBS, which he sold for $200 million. Prior to its sale the company had 40 television series on air across 19 networks.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Ryan
has built and or invested in numerous successful tech and biotech companies including funding PreCash, renamed Noventus, which sold earlier
this year for over $300 million. Ryan seed invested in ZetaRX, which later reversed into a shell vehicle, Juno, the largest biotech IPO
of 2014, and recently lead the acquisition, merger and re-launch of the social media and music app, Triller.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Ryan
has earned several achievements and awards, from Variety&rsquo;s Producer of the Year Award to The Hollywood Reporters Leadership Award,
from Fortune&rsquo;s 40 Under 40 Most Influential People in Business to Forbes&rsquo; Future 400, Billion-Dollar Producer by the Daily
Variety and the 100 Most Influential People in the World by Vanity Fair.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Since
2017, Ryan has served as Co-founder of Triller, one of the three fastest growing social media apps. In November&nbsp;2020, he started
The Fight Club, which launched with the record-breaking Tyson-Roy Jones Jr Pay Per View event becoming the 8th highest grossing PPV event.
In 2017, Ryan also launched Proxima, a holding company set up to build media, technology, and related entities, and in 2016, Ryan served
as Chief Executive Officer of Relativity Holdings, a media, sports, television and content company. Since 2017, Ryan has served as Chief
Executive Officer of Knight Global, a family office.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Given
his passion for animals, Ryan is also active in a pet food brand, Dog for Dog, who donates dog food to local and national shelters for
each product purchased to save dogs from being euthanized. He also served on the boards of several charitable foundations including the
Sheriff&rsquo;s Youth Foundation and Cedars-Sinai&rsquo;s Board of Governors and served as the Chairman of Art Of Elysian for almost
8 years amongst others. Ryan was selected to serve on our board of directors due to his significant leadership and entrepreneurial experience.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><B><I>Eddie
Kim</I></B> Since 2019, Eddie has served as the Founder/CEO of Memo, one of the fastest growing companies in the brand insights industry,
and counts the largest companies in the world as its clients. Memo is backed by MHS Capital, Susa Ventures and Founder Collective. Previously,
from 2010 to 2019, Eddie was the Founder/CEO of SimpleReach.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Eddie
is also the Founding Board Member of several companies, each of which is an industry leader in their respective categories.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Parachute
Home has already been called the &ldquo;Lululemon of the home category&rdquo;, a profitable 9 figure revenue business which continues
to achieve outstanding growth. Parachute Home has raised from investors including HIG, Upfront Ventures and Flybridge Ventures.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Mixlab
is the leading next-gen pet pharmacy with facilities in both NYC and LA. Mixlab has seen several consecutive years of 3x YoY growth and
has an unprecedented perfect rating on every review site and platform. Mixlab&rsquo;s investors include Global Founders Capital, Monogram
Capital and Mars Petcare.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Gracious
Hospitality Management is the holding company for Cote Korean Steakhouse, the first and only Korean BBQ restaurant in the world to receive
a Michelin star. Cote was part of Eater&rsquo;s Best New Restaurants list in 2018 and GQ&rsquo;s Best New Restaurants in America. Most
recently, Cote opened its second location in Miami.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Eddie
is also a Venture Partner at Lakehouse Ventures which invests in companies at the earliest stages. Lakehouse has invested in companies
including Rhino and Billie well before they ever launched.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Eddie
graduated from the University of Virginia with a BA in Music. He also studied Korean at Seoul National University and Chinese at Shanghai
International Studies University. Eddie was selected to serve on our Board of Directors due to his significant leadership and financial
experience.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><B><I>Jonathan
Keidan</I></B> is a Director Nominee. Jonathan is an entrepreneur and investor who has focused his career on the intersection between
consumers, media and technology. He is the co-founder of digital media company InsideHook, and the founder of Torch Capital since 2018,
an early-stage consumer venture fund focusing on mission-oriented, next-gen consumer brands and tech platforms. Jonathan was an early
backer of a number of top consumer startups including Compass, Zoc Doc, Acorns, Sweetgreen, Ro (Roman), Digital Ocean which have a total
current market value of over $13B. He also was the initial backer of Sir Kensington&rsquo;s Condiments&ndash; acquired by Unilever and
Parcel &ndash; acquired by Walmart. Jonathan has also served as President of Keidan Management,&nbsp;Inc. since 1998.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Jonathan
previously worked at McKinsey&nbsp;&amp; Company in their Media&nbsp;&amp; Technology practice. He then went on to work for former General
Electric CEO, Jack Welch, launching his online education venture and at Mendeley, a UK tech company that offered the world's largest
online research collaboration platform. He started his career in the entertainment business, where he founded a music talent management
company, developing and directing the careers of high-profile artists, songwriters and producers.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Jonathan
has an MBA from Columbia Business School and a BA from Washington University in St. Louis. He is a founding board member of the Bronx
Success Academy 1 elementary charter school, and a board member of All-Star Code, an organization training minority boys to code and
encouraging more diversity in the tech industry. He is also a life member of the Council on Foreign Relations and the Co-Trustee of the
George Gershwin Family Trust. Jonathan was selected to serve on our Board of Directors due to his significant leadership and financial
experience.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><B><I>Keri
Findley</I></B> is a Director Nominee. Keri has served as Senior Managing Director of SuRo Capital since 2020, a Nasdaq-listed BDC (NASDAQ:SSSS)
designed to provide access to high-growth, venture capital-backed emerging private companies. Prior to joining SuRo Capital, Keri Findley
pioneered a unique form of asset-based lending to venture-backed companies. Among others, she lent funds to companies backed by top-tier
VCs.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Before
that Keri was Partner at Third Point LLC from 2016 to 2017, a hedge fund founded and run by Daniel Loeb, from 2009 to 2017, having joined
the firm to start and build its structured credit business.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Prior
to joining Third Point, Keri was an analyst with EOS Partners, an alternative investment firm, and before that with D.B. Zwirn&nbsp;&amp;
Co., a special situations investment firm spun off from Highbridge Capital Management (now part of JPMorgan Chase).</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Keri
serves as an advisor to Firework Ventures and 8VC, a venture capital firm founded by Joe Lonsdale, and on the boards of directors of
Clearbanc, Point Digital, and Shogun.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Keri
earned a B.S. in Operations Research from Columbia University. Keri was selected to serve on our Board of Directors due to her significant
leadership and financial experience.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><B><I>Claire
Councill</I></B> is a Director Nominee. Claire has served as an investor at SuRo Capital since 2019. Prior to SuRo Capital, from 2018-2019,
Claire worked in strategic finance at 1stdibs, a VC-backed luxury ecommerce marketplace, where she helped the company execute M&amp;A
and raise Series&nbsp;D financing.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">She
began her career in investment banking at Goldman Sachs in New York where she served as an investment banking analyst from 2017 to 2018.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white">Claire
graduated with a M.S. in Finance and B.A. in Art History with distinction from the University of Virginia, where she was a Jefferson
Scholar. Claire was selected to serve on our Board of Directors due to her significant leadership and financial experience.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>Number and Terms
of Office of Officers and Directors</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Upon the effectiveness of
the registration statement of which this prospectus forms a part, we expect that our board of directors will consist of 7 members. Holders
of our founder shares will have the right to elect all of our directors prior to consummation of our initial business combination and
holders of our public shares will not have the right to vote on the election of directors during such time; provided, however, that with
respect to the election of directors in connection with a meeting of the stockholders of the Company in which a business combination
is submitted to the stockholders of the Company for approval, holders of the Class&nbsp;A common stock and holders of the Class&nbsp;B
common stock, voting together as a single class, shall have the exclusive right to vote for the election of directors. These provisions
of our amended and restated certificate of incorporation may only be amended if approved by a majority of the Class&nbsp;B common stock
then outstanding. Our board of directors will be divided into three classes with only one class of directors being elected in each year
and each class (except for those directors appointed prior to our first annual meeting of stockholders) serving a three-year term. The
term of office of the first class of directors, consisting of Omeed Malik and Joe Voboril, will expire at our first annual meeting of
stockholders. The term of office of the second class of directors, consisting of Jonathan Keidan, Eddie Kim, and Claire Councill, will
expire at the second annual meeting of stockholders. The term of office of the third class of directors, consisting of Ryan Kavanaugh
and Keri Findley, will expire at the third annual meeting of stockholders. We may not hold an annual meeting of stockholders until after
we consummate our initial business combination. Subject to any other special rights applicable to the stockholders, any vacancies on
our board of directors may be filled by the affirmative vote of a majority of the directors present and voting at the meeting of our
board that includes any directors representing our sponsor then on our board, or by a majority of the holders of our founder shares.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our officers are appointed
by the board of directors and serve at the discretion of the board of directors, rather than for specific terms of office. Our board
of directors is authorized to appoint persons to the offices set forth in our bylaws as it deems appropriate. Our bylaws will provide
that our officers may consist of a Chief Executive Officer, a President, a Chief Financial Officer, Vice Presidents, a Secretary, Assistant
Secretaries, a Treasurer, Assistant Treasurers and such other offices as may be determined by the board of directors.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Director Independence</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The rules&nbsp;of the NYSE
require that a majority of our board of directors be independent within one year of our initial public offering. An &ldquo;independent
director&rdquo; is defined generally as a person that, in the opinion of the company&rsquo;s board of directors, has no material relationship
with the listed company (either directly or as a partner, shareholder or officer of an organization that has a relationship with the
company). We expect to have &ldquo;independent directors&rdquo; as defined in the NYSE rules&nbsp;and applicable SEC rules&nbsp;prior
to completion of this offering. Our board has determined that each of Eddie Kim, Jonathan Keidan, Keri Findley, and Claire Councill,
is an independent director under applicable SEC and NYSE rules. Our independent directors will have regularly scheduled meetings at which
only independent directors are present.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Executive Officer and Director Compensation</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">None of our officers or
directors have received any compensation for services rendered to us. Our sponsor, officers, directors and their respective affiliates
will be reimbursed for any out-of-pocket expenses incurred in connection with activities on our behalf such as identifying potential
target businesses and performing due diligence on suitable business combinations. Our audit committee will review on a quarterly basis
all payments that were made by us to our sponsor, officers, directors or our or any of their respective affiliates. Farvahar Capital
is acting as an advisor to us in connection with this offering. Farvahar Capital is acting as an advisor to us in connection with this
offering. We may engage Farvahar Capital, or another affiliate of our sponsor group, as our lead financial advisor in connection with
our initial business combination and may pay such affiliate a customary financial advisory fee in an amount that constitutes a market
standard financial advisory fee for comparable transactions.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">After the completion of
our initial business combination, directors or members of our management team who remain with us may be paid consulting, management or
other compensation from the combined company. All compensation will be fully disclosed to stockholders, to the extent then known, in
the tender offer materials or proxy solicitation materials furnished to our stockholders in connection with a proposed business combination.
It is unlikely the amount of such compensation will be known at the time, because the directors of the post-combination business will
be responsible for determining executive officer and director compensation. Any compensation to be paid to our officers after the completion
of our initial business combination will be determined by a compensation committee constituted solely by independent directors.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are not party to any
agreements with our executive officers and directors that provide for benefits upon termination of employment. The existence or terms
of any such employment or consulting arrangements may influence our management&rsquo;s motivation in identifying or selecting a target
business, and we do not believe that the ability of our management to remain with us after the consummation of our initial business combination
should be a determining factor in our decision to proceed with any potential business combination.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Committees of the Board of Directors</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Upon the effective date
of the registration statement of which this prospectus forms a part, our board of directors will have three standing committees: an audit
committee, a compensation committee and a nominating and corporate governance committee. Both our audit committee and our compensation
committee will be composed solely of independent directors. Subject to phase-in rules, the rules&nbsp;of NYSE and Rule&nbsp;10A-3 of
the Exchange Act require that the audit committee of a listed company be comprised solely of independent directors, and the rules&nbsp;of
NYSE require that the compensation committee and the nominating and corporate governance committee of a listed company be comprised solely
of independent directors. Each committee will operate under a charter that will be approved by our board and will have the composition
and responsibilities described below. The charter of each committee will be available on our website following the closing of this offering.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Audit Committee</I></B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Upon the effectiveness of
the registration statement of which this prospectus forms a part, we will establish an audit committee of the board of directors. The
audit committee will initially be comprised of Claire Councill, Eddie Kim, and Keri Findley, who will serve as the chair of the audit
committee. We are utilizing the phase-in provisions of Rule&nbsp;303A of the NYSE rules, which allows us to have one independent member
on our audit committee at the time of listing.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Each member of the audit
committee is financially literate and our board of directors has determined that Keri Findley qualifies as an &ldquo;audit committee
financial expert&rdquo; as defined in applicable SEC rules&nbsp;and has accounting or related financial management expertise.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will adopt an audit committee
charter, which will detail the purpose and principal functions of the audit committee, including:</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">assisting
                                            board oversight of (1)&nbsp;the integrity of our financial statements, (2)&nbsp;our compliance
                                            with legal and regulatory requirements, (3)&nbsp;our independent auditor&rsquo;s qualifications
                                            and independence, and (4)&nbsp;the performance of our internal audit function and independent
                                            auditors;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">the
                                            appointment, compensation, retention, replacement, and oversight of the work of the independent
                                            auditors and any other independent registered public accounting firm engaged by us;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">pre-approving
                                            all audit and non-audit services to be provided by the independent auditors or any other
                                            registered public accounting firm engaged by us, and establishing pre-approval policies and
                                            procedures;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">reviewing
                                            and discussing with the independent auditors all relationships the auditors have with us
                                            in order to evaluate their continued independence;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">setting
                                            clear hiring policies for employees or former employees of the independent auditors;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">setting
                                            clear policies for audit partner rotation in compliance with applicable laws and regulations;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">obtaining
                                            and reviewing a report, at least annually, from the independent auditors describing (1)&nbsp;the
                                            independent auditor&rsquo;s internal quality-control procedures and (2)&nbsp;any material
                                            issues raised by the most recent internal quality-control review, or peer review, of the
                                            audit firm, or by any inquiry or investigation by governmental or professional authorities,
                                            within the preceding five&nbsp;years respecting one or more independent audits carried out
                                            by the firm and any steps taken to deal with such issues;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">meeting
                                            to review and discuss our annual audited financial statements and quarterly financial statements
                                            with management and the independent auditor, including reviewing our specific disclosures
                                            under &ldquo;Management&rsquo;s Discussion and Analysis of Financial Condition and Results
                                            of Operations&rdquo;;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">reviewing
                                            and approving any related party transaction required to be disclosed pursuant to Item&nbsp;404
                                            of Regulation&nbsp;S-K promulgated by the SEC prior to us entering into such transaction;
                                            and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">reviewing
                                            with management, the independent auditors, and our legal advisors, as appropriate, any legal,
                                            regulatory or compliance matters, including any correspondence with regulators or government
                                            agencies and any employee complaints or published reports that raise material issues regarding
                                            our financial statements or accounting policies and any significant changes in accounting
                                            standards or rules&nbsp;promulgated by the Financial Accounting Standards Board, the SEC
                                            or other regulatory authorities.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Compensation Committee</I></B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Upon the effectiveness of
the registration statement of which this prospectus forms a part, we will establish a compensation committee of the board of directors.
The members of our compensation committee will be Keri Findley, Claire Councill, and Jonathan Keidan, who will serve as chair of the
compensation committee. We are utilizing the phase-in provisions of Rule&nbsp;303A of the NYSE rules, which allows us to have one independent
member on the committee at the time of listing.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will adopt a compensation
committee charter, which will detail the purpose and responsibility of the compensation committee, including:</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">reviewing
                                            and approving on an annual basis the corporate goals and objectives relevant to our Chief
                                            Executive Officer&rsquo;s compensation, evaluating our Chief Executive Officer&rsquo;s performance
                                            in light of such goals and objectives and determining and approving the remuneration (if
                                            any) of our Chief Executive Officer based on such evaluation;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">reviewing
                                            and making recommendations to our board of directors with respect to (or approving, if such
                                            authority is so delegated by our board of directors) the compensation, and any incentive-
                                            compensation and equity-based plans that are subject to board approval of all of our other
                                            officers;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">reviewing
                                            our executive compensation policies and plans;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">implementing
                                            and administering our incentive compensation equity-based remuneration plans;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">assisting
                                            management in complying with our proxy statement and annual report disclosure requirements;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">approving
                                            all special perquisites, special cash payments and other special compensation and benefit
                                            arrangements for our officers and employees;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">producing
                                            a report on executive compensation to be included in our annual proxy statement; and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">reviewing,
                                            evaluating and recommending changes, if appropriate, to the remuneration for directors.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The charter will also provide
that the compensation committee may, in its sole discretion, retain or obtain the advice of a compensation consultant, independent legal
counsel or other advisor and will be directly responsible for the appointment, compensation and oversight of the work of any such adviser.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">However, before engaging
or receiving advice from a compensation consultant, external legal counsel or any other adviser, the compensation committee will consider
the independence of each such advisor, including the factors required by the NYSE and the SEC.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Nominating and Corporate Governance Committee</I></B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Upon the effectiveness of
the registration statement of which this prospectus forms a part, we will establish a nominating and corporate governance committee of
the board of directors. The members of our nominating and corporate governance committee will be Jonathan Keidan, Keri Findley, and Claire
Councill, who will serve as chair of the nominating and corporate governance committee. We are utilizing the phase-in provisions of Rule&nbsp;303A
of the NYSE rules, which allows us to have one independent member on the committee at the time of listing.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will adopt a nominating
and corporate governance committee charter, which will detail the purpose and responsibilities of the nominating and corporate governance
committee, including:</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">identifying,
                                            screening and reviewing individuals qualified to serve as directors, consistent with criteria
                                            approved by the board, and recommending to the board of directors candidates for nomination
                                            for election at the annual meeting of stockholders or to fill vacancies on the board of directors;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">developing
                                            and recommending to the board of directors and overseeing implementation of our corporate
                                            governance guidelines;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">coordinating
                                            and overseeing the annual self-evaluation of the board of directors, its committees, individual
                                            directors and management in the governance of the company; and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">reviewing
                                            on a regular basis our overall corporate governance and recommending improvements as and
                                            when necessary.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The charter will also provide
that the nominating and corporate governance committee may, in its sole discretion, retain or obtain the advice of, and terminate, any
search firm to be used to identify director candidates, and will be directly responsible for approving the search firm&rsquo;s fees and
other retention terms.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have not formally established
any specific, minimum qualifications that must be met or skills that are necessary for directors to possess. In general, in identifying
and evaluating nominees for director, the board of directors considers educational background, diversity of professional experience,
knowledge of our business, integrity, professional reputation, independence, wisdom, and the ability to represent the best interests
of our stockholders. Prior to our initial business combination, holders of our public shares will not have the right to recommend director
candidates for nomination to our board of directors.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Compensation Committee Interlocks and Insider
Participation</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">None of our officers currently
serves, and in the past year has not served, as a member of the board of directors or compensation committee of any entity that has one
or more officers serving on our board of directors.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Code of Ethics</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Prior to the effectiveness
of the registration statement of which this prospectus is a part, we will have adopted a Code of Ethics applicable to our directors,
officers and employees. We will file a copy of our form of Code of Ethics and our audit committee charter as exhibits to the registration
statement.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">You will be able to review
these documents by accessing our public filings at the SEC&rsquo;s website at www.sec.gov. In addition, a copy of the Code of Ethics
will be provided without charge upon request from us. We intend to disclose any amendments to or waivers of certain provisions of our
Code of Ethics in a Current Report on Form&nbsp;8-K. Please see &ldquo;Where You Can Find Additional Information.&rdquo;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Conflicts of Interest</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our management team is responsible
for the management of our affairs. As described above and below, each of our officers and directors presently has, and any of them in
the future may have additional, fiduciary, contractual or other obligations or duties to one or more other entities pursuant to which
such officer or director is or will be required to present a business combination opportunity to such entities. Accordingly, if any of
our officers or directors becomes aware of a business combination opportunity that is suitable for one or more entities to which he or
she has fiduciary, contractual or other obligations or duties, he or she will honor these obligations and duties to present such business
combination opportunity to such entities first, and only present it to us if such entities reject the opportunity and he or she determines
to present the opportunity to us (including as described in &ldquo;Proposed Business&thinsp;&mdash;&thinsp;Sourcing of Potential Business
Combination Targets&rdquo;). These conflicts may not be resolved in our favor and a potential target business may be presented to another
entity prior to its presentation to us.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our Strategic and Operating
Partners and their personnel, if any, may have a duty to offer acquisition opportunities to clients or other parties. Such persons will
have no duty to offer acquisition opportunities to the Company unless presented to them solely in their capacity as a director of the
Company and after they have satisfied any contractual and fiduciary obligations to other parties.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As a result, such persons
may compete with us for acquisition opportunities in the same industries and sectors as we may target for our initial business combination.
Consequently, we may be precluded from procuring such opportunities. In addition, investment ideas may be suitable both for us and for
a Strategic Partner or Operating Partner or any of its clients, and will be directed initially to such persons rather than to us.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Potential investors should also be aware of the
following other potential conflicts of interest:</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">None
                                            of our officers or directors is required to commit his or her full time to our affairs and,
                                            accordingly, may have conflicts of interest in allocating his or her time among various business
                                            activities.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">In
                                            the course of their other business activities, our officers and directors may become aware
                                            of investment and business opportunities which may be appropriate for presentation to us
                                            as well as the other entities with which they are affiliated. Our management may have conflicts
                                            of interest in determining to which entity a particular business opportunity should be presented.
                                            Please see &ldquo;&mdash;&nbsp;Directors, Director Nominees and Executive Officers&rdquo;
                                            for a description of our management&rsquo;s other affiliations.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">Our
                                            sponsor, officers and directors have agreed to waive their redemption rights with respect
                                            to any founder shares and any public shares held by them in connection with the consummation
                                            of our initial business combination. Additionally, our initial stockholders, officers and
                                            directors have agreed to waive their rights to liquidating distributions from the trust account
                                            with respect to any founder shares held by them if we fail to consummate our initial business
                                            combination within the completion window. However, if our initial stockholders or any of
                                            our officers, directors or affiliates acquire public shares in or after this offering, they
                                            will be entitled to liquidating distributions from the trust account with respect to such
                                            public shares if we fail to consummate our initial business combination within the completion
                                            window. If we do not complete our initial business combination within such applicable time
                                            period, the proceeds of the sale of the private placement warrants held in the trust account
                                            will be used to fund the redemption of our public shares, and the private placement warrants
                                            will expire worthless. With certain limited exceptions, the founder shares will not be transferable,
                                            assignable or salable by our initial stockholders until the earlier of: (1)&nbsp;one year
                                            after the completion of our initial business combination; and (2)&nbsp;the date on which
                                            we consummate a liquidation, merger, stock exchange, reorganization or other similar transaction
                                            after our initial business combination that results in all of our public stockholders having
                                            the right to exchange their shares of common stock for cash, securities or other property.
                                            Notwithstanding the foregoing, if the closing price of our Class&nbsp;A common stock equals
                                            or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations,
                                            recapitalizations and the like) for any 20 trading days within any 30-trading day period
                                            commencing at least 150&nbsp;days after our initial business combination, the founder shares
                                            will be released from the lock-up. With certain limited exceptions, the private placement
                                            warrants and the shares of common stock underlying such warrants, will not be transferable,
                                            assignable or salable by our sponsor until 30&nbsp;days after the completion of our initial
                                            business combination. Since our sponsor, officers and directors may directly or indirectly
                                            own common stock and warrants following this offering, our officers and directors 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.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">Our
                                            key personnel may negotiate employment or consulting agreements with a target business in
                                            connection with a particular business combination. These agreements may provide for them
                                            to receive compensation following our initial business combination and, as a result, may
                                            cause them to have conflicts of interest in determining whether to proceed with a particular
                                            business combination.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">Our
                                            key personnel may have a conflict of interest with respect to evaluating a particular business
                                            combination if the retention or resignation of any such key personnel was included by a target
                                            business as a condition to any agreement with respect to our initial business combination.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>


<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">We
                                            may engage Farvahar Capital, or another affiliate of our sponsor group, as our lead financial
                                            advisor in connection with our initial business combination and may pay such affiliate&nbsp;a
                                            customary financial advisory fee in an amount that constitutes a market standard financial
                                            advisory fee for comparable transactions. See &ldquo;Risk Factors&thinsp;&mdash;&thinsp;We
                                            may engage Farvahar Capital, or another affiliate of our sponsor group, as our lead financial
                                            advisor on our business combinations and other transactions. Any fee in connection with such
                                            engagement may be conditioned upon the completion of such transactions. This financial interest
                                            in the completion of such transactions may influence the advice such affiliate provides.&rdquo;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The conflicts described
above may not be resolved in our favor.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In general, officers and
directors of a corporation incorporated under the laws of the State of Delaware are required to present business opportunities to a corporation
if:</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">the
                                            corporation could financially undertake the opportunity;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">the
                                            opportunity is within the corporation&rsquo;s line of business; and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">it
                                            would not be fair to the corporation and its stockholders for the opportunity not to be brought
                                            to the attention of the corporation.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Accordingly, as a result
of multiple business affiliations, our officers and directors have similar legal obligations and duties relating to presenting business
opportunities meeting the above-listed criteria to multiple entities. Furthermore, our amended and restated certificate of incorporation
will provide that the doctrine of corporate opportunity will not apply with respect to any of our officers or directors in circumstances
where the application of the doctrine would conflict with any fiduciary duties or contractual obligations they may have, and there will
not be any expectancy that any of our directors or officers will offer any such corporate opportunity of which he or she may become aware
to us. Below is a table summarizing the entities to which our officers, directors and director nominees currently have fiduciary duties
or contractual obligations that may present a conflict of interest:</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; width: 25%; font-size: 10pt; font-weight: bold; text-align: left">Name
    of Individual</TD><TD STYLE="vertical-align: top; width: 2%; font-size: 10pt; font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; width: 23%; font-size: 10pt; font-weight: bold; text-align: center">Entity
    Name</TD><TD STYLE="vertical-align: top; width: 2%; font-size: 10pt; font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; width: 23%; font-size: 10pt; font-weight: bold; text-align: center">Entity&rsquo;s
    Business</TD><TD STYLE="vertical-align: top; width: 2%; font-size: 10pt; font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; width: 23%; font-size: 10pt; font-weight: bold; text-align: center">Affiliation</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">Omeed Malik</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Farvahar Partners</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Investment Banking and Advisory Services</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Founder and Chief Executive Officer</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;Joe Voboril</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Farvahar Partners</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Investment Banking and Advisory Services</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Co-Founder and Managing Partner</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;Jonathan Keidan</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Torch Capital</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Financial services</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Founder</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;Keri Findley</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">SuRo Capital Corp.</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Financial Services</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Senior Managing Director</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;Claire Councill</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">SuRo Capital Corp.</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Financial Services</TD><TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Investor</TD></TR>
</TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Accordingly, if any of our
officers or directors becomes aware of a business combination opportunity which is suitable for one or more entities to which he or she
has fiduciary, contractual or other obligations or duties, he or she will honor these obligations and duties to present such business
combination opportunity to such entities first, and only present it to us if such entities reject the opportunity and he or she determines
to present the opportunity to us (including as described in &ldquo;Proposed Business&thinsp;&mdash;&thinsp;Sourcing of Potential Business
Combination Targets&rdquo;). These conflicts may not be resolved in our favor and a potential target business may be presented to another
entity prior to its presentation to us.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We do not believe, however,
that the fiduciary, contractual or other obligations or duties of our officers or directors, Farvahar Capital, Torch Capital or SuRo
Capital, will materially affect our ability to complete our initial business combination. Our amended and restated certificate of incorporation
will provide that we renounce our interest in any corporate opportunity offered to any director or officer unless (i)&nbsp;such opportunity
is expressly offered to such person solely in his or her capacity as a director or officer of our company, (ii)&nbsp;such opportunity
is one we are legally and contractually permitted to undertake and would otherwise be reasonable for us to pursue and (iii)&nbsp;the
director or officer is permitted to refer the opportunity to us without violating another legal obligation.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We are not prohibited from
pursuing an initial business combination with a company that is affiliated with our sponsor, officers or directors. In the event we seek
to complete our initial business combination with a business that is affiliated with our sponsor, officers or directors, we, or a committee
of independent and disinterested directors, will obtain an opinion from an independent investment banking firm that is a member of FINRA
or from an independent accounting firm, that such initial business combination is fair to our company from a financial point of view.
We are not required to obtain such an opinion in any other context.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, our sponsor
or any of its affiliates, or any of their respective clients, may make additional investments in the company in connection with the initial
business combination, although our sponsor and its affiliates have no obligation or current intention to do so. If our sponsor or any
of its affiliates elects to make additional investments, such proposed investments could influence our sponsor&rsquo;s motivation to
complete an initial business combination.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In the event that we submit
our initial business combination to our public stockholders for a vote, our initial stockholders, officers and directors have agreed
to vote any founder shares and any public shares held by them in favor of our initial business combination, and our officers and directors
have also agreed to vote public shares purchased by them (if any) during or after this offering in favor of our initial business combination.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Limitation on Liability and Indemnification
of Officers and Directors</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation will provide that our officers and directors will be indemnified by us to the fullest extent authorized
by Delaware law, as it now exists or may in the future be amended. In addition, our amended and restated certificate of incorporation
will provide that our directors will not be personally liable for monetary damages to us or stockholders for breaches of their fiduciary
duty as directors, except to the extent such exemption from liability or limitation thereof is not permitted by the DGCL.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will enter into agreements
with our officers and directors to provide contractual indemnification in addition to the indemnification provided for in our amended
and restated certificate of incorporation. Our bylaws also permit us to maintain insurance on behalf of any officer, director or employee
for any liability arising out of his or her actions, regardless of whether Delaware law would permit such indemnification. We will obtain
a policy of directors&rsquo; and officers&rsquo; liability insurance that insures our officers and directors against the cost of defense,
settlement or payment of a judgment in some circumstances and insures us against our obligations to indemnify our officers and directors.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">These provisions may discourage
stockholders from bringing a lawsuit against our directors for breach of their fiduciary duty. These provisions also may have the effect
of reducing the likelihood of derivative litigation against directors and officers, even though such an action, if successful, might
otherwise benefit us and our stockholders. Furthermore, a stockholder&rsquo;s investment may be adversely affected to the extent we pay
the costs of settlement and damage awards against officers and directors pursuant to these indemnification provisions.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We believe that these provisions,
the insurance and the indemnity agreements are necessary to attract and retain talented and experienced officers and directors.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In connection with this
registration statement, we have undertaken that insofar as indemnification for liabilities arising under the Securities Act may be permitted
to directors, officers or persons controlling us pursuant to the foregoing provisions, we have been informed that in the opinion of the
SEC such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="s11a_001"></A>PRINCIPAL STOCKHOLDERS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table sets
forth information regarding the beneficial ownership of our common stock as of the date of this prospectus, and as adjusted to reflect
the sale of our common stock included in the&nbsp;units offered by this prospectus, and assuming no purchase of&nbsp;units in this offering,
by:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">each
                                            person known by us to be the beneficial owner of more than 5% of our outstanding shares of
                                            common stock;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">each
                                            of our executive officers, directors and director nominees; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">all
                                            our executive officers, directors and director nominees as a group.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Unless otherwise indicated,
we believe that all persons named in the table have sole voting and investment power with respect to all shares of common stock beneficially
owned by them. The following table does not reflect record or beneficial ownership of the private placement warrants as these warrants
are not exercisable within 60&nbsp;days of the date of this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The post-offering ownership&nbsp;percentage
column below assumes that the underwriters do not exercise their option to purchase additional&nbsp;units, that our sponsor forfeits
562,500 founder shares and that there are 18,750,000 shares of our common stock issued and outstanding after this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Approximate
    <BR> Percentage <BR> of Outstanding <BR> Common Stock</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Name and Address of Beneficial Owner(1)</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Number
    of <BR> Shares Beneficially <BR> Owned(2)</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Before
    <BR> Offering</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">After <BR>
    Offering(2)</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 52%; font: 10pt Times New Roman, Times, Serif; text-align: left">Colombier Sponsor LLC(3)</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">4,312,500</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">100.0</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">20.0</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Omeed Malik(3)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">&mdash;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Joe Voboril</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Ryan Kavanaugh</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Eddie Kim</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Johnathan Keidan</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Keri Findley</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Claire Councill</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">All directors and executive officers as a group (7&nbsp;individuals)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,312,500</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">100.0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">20.0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">Unless otherwise noted, the business
                                            address of each of the following entities or individuals is c/o&nbsp;Colombier Acquisition
                                            Corp., 214 Brazilian Avenue, Suite 200-A, Palm Beach, FL 33480.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify">Interests shown consist solely
                                            of shares of Class&nbsp;B common stock which are referred to herein as founder shares. Such
                                            shares will automatically convert into shares of Class&nbsp;A common stock at the time of
                                            our initial business combination on a one-for-one basis, subject to adjustment, as described
                                            in the section entitled &ldquo;Description of Securities.&rdquo;</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: justify">Omeed Malik
                                            exercises voting and investment control over the shares of our common stock held by Colombier
                                            Sponsor LLC.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Upon the completion of this
offering, our initial stockholders will beneficially own 20.0% of the then issued and outstanding shares of our common stock. Our initial
stockholders will have the right to elect all of our directors prior to the consummation of our initial business combination as a result
of holding all of the founder shares. In addition, because of this ownership block, our initial stockholders may be able to effectively
influence the outcome of all matters requiring approval by our stockholders, including amendments to our amended and restated certificate
of incorporation and approval of significant corporate transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor has subscribed
to purchase an aggregate of 5,250,000 (or 5,700,000 if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised
in full) private placement warrants at a price of $1.00 per warrant ($5,250,000 in the aggregate or $5,700,000 in the aggregate if the
underwriters&rsquo; option to purchase additional&nbsp;units is exercised in full) in the Private Placement. Each private placement warrant
entitles the holder thereof to purchase one share of our Class&nbsp;A common stock at $11.50 per share, subject to adjustment as provided
herein. Proceeds from the private placement warrants will be added to the proceeds from this offering to be held in the trust account.
If we do not complete our initial business combination within the completion window, the proceeds of the sale of the private placement
warrants held in the trust account will be used to fund the redemption of our public shares, and the private placement warrants will
expire worthless. The private placement warrants are subject to the transfer restrictions described below. The private placement warrants
will not be redeemable by us so long as they are held by our sponsor or its permitted transferees. If the private placement warrants
are held by holders other than our sponsor or its permitted transferees, the private placement warrants will be redeemable by us and
exercisable by the holders on the same basis as the warrants included in the&nbsp;units being sold in this offering. Otherwise, the private
placement warrants have terms and provisions that are identical to those of the warrants being sold as part of the&nbsp;units in this
offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor is deemed to
be our &ldquo;promoter&rdquo; as such term is defined under the federal securities laws. Please see &ldquo;Certain Relationships and
Related Party Transactions&rdquo; for additional information regarding our relationships with our promoters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Transfers of Founder Shares and Private Placement
Warrants</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The founder shares, private
placement warrants and any shares of Class&nbsp;A common stock issued upon conversion or exercise thereof are each subject to transfer
restrictions pursuant to lock-up provisions in the letter agreement with us to be entered into by our initial stockholders. Those lock-up
provisions provide that such securities are not transferable or salable (1)&nbsp;in the case of the founder shares, until the earlier
of (A)&nbsp;one year after the completion of our initial business combination and (B)&nbsp;subsequent to our initial business combination,
(x)&nbsp;if the closing price of the Class&nbsp;A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock
dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least
150&nbsp;days after our initial business combination, or (y)&nbsp;the date following the completion of our initial business combination
on which we complete a liquidation, merger, stock exchange, reorganization or other similar transaction that results in all of our public
stockholders having the right to exchange their shares of Class&nbsp;A common stock for cash, securities or other property, and (2)&nbsp;in
the case of the private placement warrants and the respective Class&nbsp;A common stock underlying such warrants, until 30&nbsp;days
after the completion of our initial business combination, except in each case (a)&nbsp;to our officers or directors, any affiliates or
family members of any of our officers or directors, any members of our sponsor, or any affiliates of our sponsor, (b)&nbsp;in the case
of an individual, by gift to a member of the individual&rsquo;s immediate family or to a trust, the beneficiary of which is a member
of the individual&rsquo;s immediate family or an affiliate of such person, or to a charitable organization; (c)&nbsp;in the case of an
individual, by virtue of laws of descent and distribution upon death of the individual; (d)&nbsp;in the case of an individual, pursuant
to a qualified domestic relations order; (e)&nbsp;transfers by private sales or transfers made in connection with consummation of a business
combination at prices no greater than the price at which the securities were originally purchased; (f)&nbsp;in the event of our liquidation
prior to our completion of our initial business combination; (g)&nbsp;by virtue of the laws of Delaware or our sponsor&rsquo;s limited
liability company agreement, as amended, upon dissolution of our sponsor; or (h)&nbsp;in the event of our completion of a liquidation,
merger, stock exchange, reorganization or other similar transaction which results in all of our public stockholders having the right
to exchange their shares of Class&nbsp;A common stock for cash, securities or other property subsequent to our completion of our initial
business combination; or (i)&nbsp;to a nominee or custodian of a person or entity to whom a disposition or transfer would be permissible
under clauses (a)&nbsp;through (h)&nbsp;above, provided, however, that in the case of clauses (a)&nbsp;through (e)&nbsp;and (i)&nbsp;these
permitted transferees must enter into a written agreement agreeing to be bound by these transfer restrictions and the other restrictions
contained in the letter agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Registration Rights</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The holders of the founder
shares, private placement warrants and warrants that may be issued upon conversion of working capital loans (and any shares of common
stock issuable upon the exercise of the private placement warrants or warrants issued upon conversion of the working capital loans and
upon conversion of the founder shares) will be entitled to registration rights pursuant to a registration rights agreement to be signed
prior to or on the effective date of this offering requiring us to register such securities for resale (in the case of the founder shares,
only after conversion to shares of Class&nbsp;A common stock). The holders of these securities will be entitled to make up to three demands,
excluding short form registration demands, that we register such securities. In addition, the holders have certain &ldquo;piggy-back&rdquo;
registration rights with respect to registration statements filed subsequent to our completion of our initial business combination and
rights to require us to register for resale such securities pursuant to Rule&nbsp;415 under the Securities Act. We will bear the expenses
incurred in connection with the filing of any such registration statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="s11a_002"></A>CERTAIN RELATIONSHIPS
AND RELATED PARTY TRANSACTIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On February&nbsp;15, 2021,
our sponsor purchased an aggregate of 4,312,500 founder shares for an aggregate purchase price of $25,000, or approximately $0.006 per
share. The number of founder shares issued was determined based on the expectation that the founder shares would represent 20% of the
outstanding shares of common stock upon completion of this offering. If we increase or decrease the size of this offering, we will effect
a stock dividend or share contribution back to capital or other appropriate mechanism, as applicable, with respect to our Class&nbsp;B
common stock immediately prior to the consummation of this offering in such amount as to maintain the ownership of founder shares by
our initial stockholders prior to this offering at 20% of our issued and outstanding shares of our common stock upon the consummation
of this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our sponsor has subscribed
to purchase an aggregate of 5,250,000 (or 5,700,000 if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised
in full) private placement warrants for a purchase price of $1.00 per warrant in the Private Placement. As such, our sponsor&rsquo;s
interest in this transaction is valued at between $5,250,000 and $5,700,000, depending on the number of private placement warrants purchased.
Each private placement warrant entitles the holder thereof to purchase one share of Class&nbsp;A common stock at a price of $1.00 per
share, subject to adjustment as provided herein. The private placement warrants (including the Class&nbsp;A common stock issuable upon
exercise of the private placement warrants) may not, subject to certain limited exceptions, be transferred, assigned or sold by our sponsor
until 30&nbsp;days after the completion of our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As described in &ldquo;Proposed
Business&thinsp;&mdash;&thinsp;Sourcing of Potential Business Combination Targets&rdquo; and &ldquo;Management&thinsp;&mdash;&thinsp;Conflicts
of Interest,&rdquo; if any of our officers or directors becomes aware of a business combination opportunity which is suitable for one
or more entities to which he or she has fiduciary, contractual or other obligations or duties, he or she will honor these obligations
and duties to present such business combination opportunity to such entities first, and only present it to us if such entities reject
the opportunity and he or she determines to present the opportunity to us. Our officers and directors currently have other relevant fiduciary,
contractual or other obligations or duties that may take priority over their duties to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We will enter into an Administrative
Services Agreement pursuant to which we will also pay an affiliate of our sponsor a total of $10,000 per month for office space, administrative
and support services. Upon completion of our initial business combination or our liquidation, we will cease paying these monthly fees.
Accordingly, in the event the consummation of our initial business combination takes the maximum 24&nbsp;months, an affiliate of our
sponsor will be paid a total of $240,000 ($10,000 per month) for office space, administrative and support services and will be entitled
to be reimbursed for any out-of-pocket expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We may engage Farvahar Capital,
or another affiliate of our sponsor group, as our lead financial advisor in connection with our initial business combination and may
pay such affiliate a customary financial advisory fee in an amount that constitutes a market standard financial advisory fee for comparable
transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our sponsor, officers and
directors or any of their respective affiliates will be reimbursed for any out-of-pocket expenses incurred in connection with activities
on our behalf such as identifying potential target businesses and performing due diligence on suitable business combinations. Our audit
committee will review on a quarterly basis all payments that were made by us to our sponsor, officers, directors or our or any of their
respective affiliates and will determine which expenses and the amount of expenses that will be reimbursed. There is no cap or ceiling
on the reimbursement of out-of-pocket expenses incurred by such persons in connection with activities on our behalf.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our sponsor has agreed to
loan us up to $300,000 under an unsecured promissory note to be used for a portion of the expenses of this offering. As of February&nbsp;25,
2021, there was no outstanding amount under such promissory note. These loans are non-interest bearing, unsecured and are due at the
earlier of December&nbsp;31, 2021 and the closing of this offering. These loans will be repaid upon completion of this offering out of
the $1,240,000 of offering proceeds that has been allocated for the payment of offering expenses (other than underwriting commissions)
not held in the trust account. The value of our sponsor&rsquo;s interest in this loan transaction corresponds to the principal amount
outstanding under any such loan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In addition, in order to
finance transaction costs in connection with an intended initial business combination, our sponsor, an affiliate of our sponsor or our
officers and directors may, but is not obligated to, loan us funds as may be required. If we complete our initial business combination,
we would repay such loaned amounts out of the proceeds of the trust account released to us. In the event that our initial business combination
does not close, we may use a portion of the working capital held outside the trust account to repay such loaned amounts but no proceeds
from our trust account would be used for such repayment. Up to $1,500,000 of such loans may be convertible into warrants at a price of
$1.00 per warrant at the option of the lender. The warrants would be identical to the private placement warrants issued to our sponsor.
The terms of such loans by our sponsor, an affiliate of our sponsor or our officers and directors, if any, have not been determined and
no written agreements exist with respect to such loans. We do not expect to seek loans from parties other than our sponsor, an affiliate
of our sponsor or our officers and directors, if any, as we do not believe third parties will be willing to loan such funds and provide
a waiver against any and all rights to seek access to funds in our trust account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">After our initial business
combination, members of our management team who remain with us, if any, may be paid consulting, management or other fees from the combined
company with any and all amounts being fully disclosed to our stockholders, to the extent then known, in the tender offer or proxy solicitation
materials, as applicable, furnished to our stockholders. It is unlikely the amount of such compensation will be known at the time of
distribution of such tender offer materials or at the time of a stockholder meeting held to consider our initial business combination,
as applicable, as it will be up to the directors of the post-combination business to determine executive officer and director compensation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have entered into a registration
rights agreement with respect to the founder shares, private placement warrants and warrants issued upon conversion of working capital
loans (if any), which is described under the heading &ldquo;Principal Stockholders&thinsp;&mdash;&thinsp;Registration Rights.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Related Party Policy</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have not yet adopted
a formal policy for the review, approval or ratification of related party transactions. Accordingly, the transactions discussed above
were not reviewed, approved or ratified in accordance with any such policy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Prior to the consummation
of this offering, we will adopt a Code of Ethics requiring us to avoid, wherever possible, all conflicts of interests, except under guidelines
or resolutions approved by our board of directors (or the appropriate committee of our board) or as disclosed in our public filings with
the SEC. Under our Code of Ethics, conflict of interest situations will include any financial transaction, arrangement or relationship
(including any indebtedness or guarantee of indebtedness) involving the company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, our audit committee,
pursuant to a written charter that we will adopt prior to the consummation of this offering, will be responsible for reviewing and approving
related party transactions to the extent that we enter into such transactions. An affirmative vote of a majority of the members of the
audit committee present at a meeting at which a quorum is present will be required in order to approve a related party transaction. A
majority of the members of the entire audit committee will constitute a quorum. Without a meeting, the unanimous written consent of all
of the members of the audit committee will be required to approve a related party transaction. Our audit committee will review on a quarterly
basis all payments that were made by us to our sponsor, officers or directors, or our or any of their affiliates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">These procedures are intended
to determine whether any such related party transaction impairs the independence of a director or presents a conflict of interest on
the part of a director, employee or officer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">To further minimize conflicts
of interest, we have agreed not to consummate an initial business combination with an entity that is affiliated with any of our sponsor,
officers or directors unless we, or a committee of independent and disinterested directors, have obtained an opinion from an independent
investment banking firm which is a member of FINRA or an independent accounting firm that our initial business combination is fair to
our company from a financial point of view. There will be no finder&rsquo;s fees, reimbursement, consulting fee, monies in respect of
any payment of a loan or other compensation paid by us to our sponsor, officers or directors or our or any of their respective affiliates,
for services rendered to us prior to or in connection with the completion of our initial business combination (regardless of the type
of transaction that it is). However, the following payments may be made to our sponsor, officers or directors, or our or their affiliates,
and, if made prior to our initial business combination will be made from (i)&nbsp;funds held outside the trust account or (ii)&nbsp;permitted
withdrawals:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">repayment
                                            of an aggregate of up to $300,000 in loans made to us by our sponsor to cover offering-related
                                            and organizational expenses;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">in
                                            connection with our initial business combination, a customary financial advisory fee to Farvahar
                                            Capital, or another affiliate of our sponsor group, in an amount that constitutes a market
                                            standard financial advisory fee for comparable transactions;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">payment
                                            to an affiliate of our sponsor of a total of $10,000 per month, for up to 24&nbsp;months,
                                            for office space, administrative and support services;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">reimbursement
                                            for any out-of-pocket expenses related to identifying, investigating and completing an initial
                                            business combination; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">repayment
                                            of loans which may be made by our sponsor, an affiliate of our sponsor or our officers and
                                            directors to finance transaction costs in connection with an intended initial business combination,
                                            the terms of which have not been determined nor have any written agreements been executed
                                            with respect thereto. Up to $1,500,000 of such loans may be convertible into warrants of
                                            the post-business combination entity at a price of $1.00 per warrant at the option of the
                                            lender.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">These payments may be made
using funds that are not held in the trust account or, upon completion of the initial business combination, from any amounts remaining
from the proceeds of the trust account released to us in connection therewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="s11a_003"></A>DESCRIPTION OF SECURITIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to our certificate
of incorporation, our authorized capital stock consist of 80,000,000 shares of Class&nbsp;A common stock, $0.0001 par value, 20,000,000
shares of Class&nbsp;B common stock, $0.0001 par value, and 1,000,000 shares of undesignated preferred stock, $0.0001 par value. The
following description summarizes the material terms of our capital stock. Because it is only a summary, it may not contain all the information
that is important to you.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Units</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Each unit has an offering
price of $10.00 and consists of one share of Class&nbsp;A common stock and one-third of one redeemable warrant. Each whole warrant entitles
the holder thereof to purchase one share of our Class&nbsp;A common stock at a price of $11.50 per share, subject to adjustment as described
in this prospectus. Pursuant to the warrant agreement, a warrant holder may exercise its warrants only for a whole number of shares of
the company&rsquo;s Class&nbsp;A common stock. This means only a whole warrant may be exercised at any given time by a warrant holder.
No fractional warrants will be issued upon separation of the&nbsp;units and only whole warrants will trade.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The common stock and warrants
constituting the&nbsp;units will begin separate trading on the 52nd day following the closing of this offering unless B. Riley informs
us of its decision to allow earlier separate trading, subject to our having filed the Current Report on Form&nbsp;8-K described below
and having issued a press release announcing when such separate trading will begin. Once the shares of Class&nbsp;A common stock and
warrants commence separate trading, holders will have the option to continue to hold&nbsp;units or separate their&nbsp;units into the
component securities. Holders will need to have their brokers contact our transfer agent in order to separate the&nbsp;units into shares
of Class&nbsp;A common stock and warrants. No fractional warrants will be issued upon separation of the&nbsp;units and only whole warrants
will trade. Accordingly, unless you purchase at least three&nbsp;units, you will not be able to receive or trade a whole warrant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In no event will the Class&nbsp;A
common stock and warrants be traded separately until we have filed with the SEC a Current Report on Form&nbsp;8-K which includes an audited
balance sheet of our company reflecting our receipt of the gross proceeds at the closing of this offering. We will file the Current Report
on Form&nbsp;8-K which will include this audited balance sheet, promptly after the closing of this offering. If the underwriters&rsquo;
option to purchase additional&nbsp;units is exercised following the initial filing of such Current Report on Form&nbsp;8-K, a second
or amended Current Report on Form&nbsp;8-K will be filed to provide updated financial information to reflect the exercise of the underwriters&rsquo;
option to purchase additional&nbsp;units.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Common Stock</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Upon the closing of this
offering, 18,750,000 shares of our common stock will be outstanding (assuming no exercise of the underwriters&rsquo; option to purchase
additional&nbsp;units and the corresponding forfeiture of 562,500 founder shares by our sponsor), including:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">15,000,000
                                            shares of our Class&nbsp;A common stock underlying the&nbsp;units being offered in this offering;
                                            and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">3,750,000
                                            shares of Class&nbsp;B common stock held by our initial stockholders.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If we increase or decrease
the size of this offering, we will effect a stock dividend or share contribution back to capital or other appropriate mechanism, as applicable,
with respect to our Class&nbsp;B common stock immediately prior to the consummation of this offering in such amount as to maintain the
ownership of founder shares by our initial stockholders prior to this offering at 20% of our issued and outstanding shares of our common
stock upon the consummation of this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Common stockholders of record
are entitled to one vote for each share held on all matters to be voted on by stockholders. Holders of our Class&nbsp;B common stock
will have the right to elect all of our directors prior to the consummation of our initial business combination; provided, however, that
with respect to the election of directors in connection with a meeting of the stockholders of the Company in which a business combination
is submitted to the stockholders of the Company for approval, holders of the Class&nbsp;A common stock and holders of the Class&nbsp;B
common stock, voting together as a single class, shall have the exclusive right to vote for the election of directors. On any other matter
submitted to a vote of our stockholders, holders of our Class&nbsp;B common stock and holders of our Class&nbsp;A common stock will vote
together as a single class, except as required by applicable law or stock exchange rule. These provisions of our amended and restated
certificate of incorporation may only be amended by a majority of the Class&nbsp;B common stock then outstanding. Unless specified in
our amended and restated certificate of incorporation or bylaws, or as required by applicable law or stock exchange rules, the affirmative
vote of a majority of our shares of common stock that are voted is required to approve any such matter voted on by our stockholders (other
than the election of directors). Directors will be divided into three classes, each of which will generally serve for a term of three&nbsp;years
with only one class elected in each year. There is no cumulative voting with respect to the election of directors. In connection with
our initial business combination, we may enter into a shareholders agreement or other arrangements with the shareholders of the target
or other investors to provide for voting or other governance arrangements that differ from those in effect upon completion of this offering.
Our stockholders are entitled to receive ratable dividends when, as and if declared by the board of directors out of funds legally available
therefor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Because our certificate
of incorporation authorizes the issuance of up to 80,000,000 shares of Class&nbsp;A common stock, if we were to enter into a business
combination, we may (depending on the terms of such a business combination) be required to increase the number of shares of common stock
which we are authorized to issue at the same time as our stockholders vote on the business combination to the extent we seek stockholder
approval in connection with our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In accordance with the NYSE
corporate governance requirements, we are not required to hold an annual meeting until not later than one year after our first fiscal
year end following our listing on the NYSE. Under Section&nbsp;211(b)&nbsp;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&nbsp;211(b)&nbsp;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&nbsp;211(c)&nbsp;of
the DGCL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will provide our public
stockholders with the opportunity to redeem all or a portion of their shares in connection with 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 our initial business combination, including interest (net of permitted withdrawals), 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
$10.00 per public share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The per share amount we
will distribute to investors who properly redeem their shares will not be reduced by the deferred underwriting commissions we will pay
to the underwriters. The redemption right will include the requirement that any beneficial owner on whose behalf a redemption right is
being exercised must identify itself in order to validly redeem its shares. Each public stockholder may elect to redeem its public shares
without voting, and if they do vote, irrespective of whether they vote for or against the proposed transaction. 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 any founder shares and any public shares held by them in connection with the completion of our initial business combination.
Permitted transferees of our sponsor, officers or directors will be subject to the same obligations. Unlike many blank check companies
that hold stockholder votes and conduct proxy solicitations in connection with their initial business combinations and provide for related
redemptions of public shares for cash in connection with such initial business combinations even when a vote is not required by applicable
law or stock exchange listing requirements, if a stockholder vote is not required by applicable law or stock exchange listing requirements
and we do not decide to hold a stockholder vote for business or other reasons, we will, pursuant to our amended and restated certificate
of incorporation, conduct the redemptions pursuant to the tender offer rules&nbsp;of the SEC, and file tender offer documents with the
SEC prior to completing our initial business combination. Our amended and restated certificate of incorporation will require these tender
offer documents to contain substantially the same financial and other information about the initial business combination and the redemption
rights as is required under the SEC&rsquo;s proxy rules. If, however, a stockholder approval of the transaction is required by applicable
law or stock exchange rules, or we decide to obtain stockholder approval for business or other reasons, we will, like many blank check
companies, offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules&nbsp;and not pursuant to the tender
offer rules. If we seek stockholder approval, unless a different vote is required by applicable law or stock exchange rules, 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. Unless otherwise required by applicable law or stock exchange rules, 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. However, the participation of our sponsor,
officers, directors, advisors or any of their respective affiliates in privately-negotiated transactions (as described in this prospectus),
if any, could result in the approval of our initial business combination even if a majority of our public stockholders vote, or indicate
their intention to vote, against such business combination. For purposes of seeking approval of the majority of our outstanding shares
of common stock, non-votes will have no effect on the approval of our initial business combination once a quorum is obtained. We intend
to give approximately 30&nbsp;days (but not less than 10&nbsp;days nor more than 60&nbsp;days) prior written notice of any such meeting,
if required, at which a vote shall be taken to approve our initial business combination. These quorum and voting thresholds and agreements
may make it more likely that we will consummate our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If we seek stockholder approval
of our initial business combination and we do not conduct redemptions in connection with our initial business combination pursuant to
the tender offer rules, our amended and restated certificate of incorporation will provide 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 &ldquo;group&rdquo; (as defined
under Section&nbsp;13 of the Exchange Act), will be restricted from redeeming more than an aggregate of 15% of the shares sold in this
offering, without our prior consent, which we refer to as the &ldquo;Excess Shares.&rdquo; However, we would not be restricting our stockholders&rsquo;
ability to vote all of their shares (including Excess Shares) for or against our initial business combination. Our stockholders&rsquo;
inability to redeem the Excess Shares will reduce their influence over our ability to complete our initial business combination, and
such stockholders could suffer a material loss in their investment if they sell such Excess Shares on the open market. Additionally,
such stockholders will not receive redemption distributions with respect to the Excess Shares if we complete the business combination.
And, as a result, such stockholders will continue to hold that number of shares exceeding 15% and, in order to dispose such shares would
be required to sell their stock in open market transactions, potentially at a loss.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If we seek stockholder approval
in connection with our initial business combination, our initial stockholders, officers and directors have (and their permitted transferees,
as applicable, will agree) agreed to vote any founder shares and any public shares held by them in favor of our initial business combination.
As a result, in addition to our initial stockholders&rsquo; founder shares, we would need 5,625,001, or 37.5%, of the 15,000,000 public
shares sold in this offering to be voted in favor of our initial business combination (assuming all issued and outstanding shares are
voted and the option to purchase additional&nbsp;units is not exercised) in order to have such initial business combination approved.
Additionally, each public stockholder may elect to redeem its public shares without voting, and if they do vote, irrespective of whether
they vote for or against the proposed transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to our amended
and restated certificate of incorporation, if we are unable to complete our initial business combination within the completion window,
we will: (1)&nbsp;cease all operations except for the purpose of winding up; (2)&nbsp;as promptly as reasonably possible but no more
than ten business days thereafter, subject to lawfully available funds therefor, 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 (net of permitted withdrawals 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&rsquo; rights as stockholders (including the right to receive further liquidating distributions,
if any), subject to applicable law; and (3)&nbsp;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. Our initial stockholders, officers and directors
have entered into a letter agreement with us, pursuant to which they have agreed to waive their rights to liquidating distributions from
the trust account with respect to any founder shares held by them if we fail to complete our initial business combination within the
completion window. However, if our sponsor or any of our officers or directors acquires public shares after this 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 completion window.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In the event of a liquidation,
dissolution or winding up of the company after a business combination, our stockholders are entitled to share ratably in all assets remaining
available for distribution to them after payment of liabilities and after provision is made for each class of stock, if any, having preference
over the common stock. Our stockholders have no preemptive or other subscription rights. There are no sinking fund provisions applicable
to the common stock, except that in connection with our initial business combination we will provide our stockholders with the opportunity
to redeem their public shares for cash equal to their pro&nbsp;rata share of the aggregate amount on deposit in the trust account as
of two business days prior to the consummation of our initial business combination, including interest (net of permitted withdrawals),
subject to the limitations described herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Founder Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The founder shares are identical
to the shares of Class&nbsp;A common stock included in the&nbsp;units being sold in this offering, except that: (1)&nbsp;only holders
of the founder shares have the right to vote on the election and removal of directors prior to our initial business combination; provided,
however, that with respect to the election of directors in connection with a meeting of the stockholders of the Company in which a business
combination is submitted to the stockholders of the Company for approval, holders of the Class&nbsp;A common stock and holders of the
Class&nbsp;B common stock, voting together as a single class, shall have the exclusive right to vote for the election of directors; (2)&nbsp;the
founder shares are subject to certain transfer restrictions, as described in more detail below; (3)&nbsp;our sponsor, officers and directors
have entered into a letter agreement with us, pursuant to which they have agreed to: (a)&nbsp;waive their redemption rights with respect
to any founder shares and any public shares held by them in connection with the completion of our initial business combination, (b)&nbsp;waive
their redemption rights with respect to any founder shares and public shares held by them in connection with a stockholder vote to approve
an amendment to our amended and restated certificate of incorporation to modify the substance or timing of our obligation to provide
for the redemption of our public shares in connection with an initial business combination or to redeem 100% of our public shares if
we have not consummated our initial business combination within the completion window; and (c)&nbsp;waive their rights to liquidating
distributions from the trust account with respect to any founder shares held by them if we fail to complete our initial business combination
within the completion window (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 completion window); (4)&nbsp;the founder shares
are automatically convertible into shares of our Class&nbsp;A common stock at the time of our initial business combination on a one-for-one
basis, subject to adjustment pursuant to certain anti-dilution rights, as described herein; and (5)&nbsp;the holders of founder shares
are entitled to registration rights. If we submit our initial business combination to our public stockholders for a vote, our initial
stockholders, officers and directors have agreed (and their permitted transferees, as applicable, will agree) to vote any founder shares
and any public shares held by them in favor of our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The shares of Class&nbsp;B
common stock will automatically convert into shares of Class&nbsp;A common stock at the time of our initial business combination on a
one-for-one basis, subject to adjustment as provided herein. In the case that additional shares of Class&nbsp;A common stock, or equity-linked
securities, are issued or deemed issued in excess of the amounts sold in this offering and related to the closing of our initial business
combination, the ratio at which shares of Class&nbsp;B common stock shall convert into shares of Class&nbsp;A common stock will be adjusted
(unless the holders of a majority of the outstanding shares of Class&nbsp;B common stock agree to waive such anti-dilution adjustment
with respect to any such issuance or deemed issuance) so that the number of shares of Class&nbsp;A common stock issuable upon conversion
of all shares of Class&nbsp;B common stock will equal, in the aggregate, on an as-converted basis, 20% of the total number of all shares
of common stock outstanding upon completion of this offering plus all shares of Class&nbsp;A common stock and equity-linked securities
issued or deemed issued in connection with our initial business combination (net of the number of shares of Class&nbsp;A common stock
redeemed in connection with our initial business combination), excluding any shares or equity-linked securities issued, or to be issued,
to any seller in our initial business combination in consideration for such seller&rsquo;s interest in the business combination target
and any private placement warrants issued upon the conversion of working capital loans made to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">With certain limited exceptions,
the founder shares are not transferable, assignable or salable (except to our officers and directors and other persons or entities affiliated
with our sponsor and other permitted transferees, each of whom will be subject to the same transfer restrictions) until the earlier of
(A)&nbsp;one year after the completion of our initial business combination, (B)&nbsp;subsequent to our initial business combination,
if the closing price of our Class&nbsp;A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends,
reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150&nbsp;days
after our initial business combination, and (C)&nbsp;following the completion of our initial business combination, such future date on
which we complete a liquidation, merger, stock exchange, reorganization or other similar transaction that results in all of our public
stockholders having the right to exchange their shares of common stock for cash, securities or other property.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Preferred Stock</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our certificate of incorporation
authorizes 1,000,000 shares of preferred stock and provides that shares of preferred stock may be issued from time to time in one or
more series. Our board of directors will be authorized to fix the voting rights, if any, designations, powers, preferences, the relative,
participating, optional or other special rights and any qualifications, limitations and restrictions thereof, applicable to the shares
of each series. Our board of directors will be able to, without stockholder approval, issue preferred stock with voting and other rights
that could adversely affect the voting power and other rights of the holders of the common stock and could have anti-takeover effects.
The ability of our board of directors to issue preferred stock without stockholder approval could have the effect of delaying, deferring
or preventing a change of control of us or the removal of existing management. We have no preferred stock outstanding at the date hereof.
Although we do not currently intend to issue any shares of preferred stock, we cannot assure you that we will not do so in the future.
No shares of preferred stock are being issued or registered in this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Warrants</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Public Stockholders&rsquo; Warrants</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Each whole warrant entitles
the registered holder to purchase one share of our Class&nbsp;A common stock at a price of $11.50 per share, subject to adjustment as
discussed below, at any time commencing on the later of 12&nbsp;months from the closing of this offering and 30&nbsp;days after the completion
of our initial business combination. Pursuant to the warrant agreement, a warrant holder may exercise its warrants only for a whole number
of shares of Class&nbsp;A common stock. This means only a whole warrant may be exercised at a given time by a warrant holder. No fractional
warrants will be issued upon separation of the&nbsp;units and only whole warrants will trade. Accordingly, unless you purchase at least
three&nbsp;units, you will not be able to receive or trade a whole warrant. The warrants will expire five&nbsp;years after the completion
of our initial business combination, at 5:00&nbsp;p.m., New York City time, or earlier upon redemption or liquidation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will not be obligated
to deliver any shares of Class&nbsp;A common stock pursuant to the exercise of a warrant and will have no obligation to settle such warrant
exercise unless a registration statement under the Securities Act covering the issuance of the shares of Class&nbsp;A common issuable
upon exercise of the warrants is then effective and a current prospectus relating to those shares of Class&nbsp;A common stock is available,
subject to our satisfying our obligations described below with respect to registration. No warrant will be exercisable for cash or on
a cashless basis, and we will not be obligated to issue any shares to holders seeking to exercise their warrants, unless the issuance
of the shares upon such exercise is registered or qualified under the securities laws of the state of the exercising holder, or an exemption
from registration is available. In the event that the conditions in the two immediately preceding sentences are not satisfied with respect
to a warrant, the holder of such warrant will not be entitled to exercise such warrant and such warrant may have no value and expire
worthless. In the event that a registration statement is not effective for the exercised warrants, the purchaser of a unit containing
such warrant will have paid the full purchase price for the unit solely for the share of Class&nbsp;A common stock underlying such unit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have agreed that as soon
as practicable, but in no event later than 15 business days after the closing of our initial business combination, we will use our reasonable
best efforts to file with the SEC, and within 60 business days following our initial business combination to have declared effective,
a registration statement covering the issuance of the shares of Class&nbsp;A common stock issuable upon exercise of the warrants and
to maintain a current prospectus relating to those shares of Class&nbsp;A common stock until the warrants expire or are redeemed. Notwithstanding
the above, if our Class&nbsp;A common stock is at the time of any exercise of a warrant not listed on a national securities exchange
such that it satisfies the definition of a &ldquo;covered security&rdquo; under Section&nbsp;18(b)(1)&nbsp;of the Securities Act, we
may, at our option, require holders of public warrants who exercise their warrants to do so on a &ldquo;cashless basis&rdquo; in accordance
with Section&nbsp;3(a)(9)&nbsp;of the Securities Act and, in the event we so elect, we will not be required to file or maintain in effect
a registration statement, but will use our reasonable best efforts to qualify the shares under applicable blue sky laws to the extent
an exemption is not available.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B><I>Redemption of Warrants
for Cash.</I></B>&nbsp;&nbsp;&nbsp;Once the warrants become exercisable, we may call the warrants for redemption:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">in
                                            whole and not in part;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">at
                                            a price of $0.01 per warrant;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">upon
                                            a minimum of 30&nbsp;days&rsquo; prior written notice of redemption, or the 30-day redemption
                                            period, to each warrant holder; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">if,
                                            and only if, the closing price of our Class&nbsp;A common stock equals or exceeds $18.00
                                            per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations
                                            and the like) for any 20 trading days within a 30-trading day period ending on the third
                                            trading day prior to the date on which we send the notice of redemption to the warrant holders.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If and when the warrants
become redeemable by us, we may exercise our redemption right even if we are unable to register or qualify the underlying securities
for sale under all applicable state securities laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have established the
last of the redemption criterion discussed above to prevent a redemption call unless there is at the time of the call a significant premium
to the warrant exercise price. If the foregoing conditions are satisfied and we issue a notice of redemption of the warrants, each warrant
holder will be entitled to exercise his, her or its warrant prior to the scheduled redemption date. However, the price of the Class&nbsp;A
common stock may fall below the $18.00 redemption trigger price as well as the $11.50 warrant exercise price after the redemption notice
is issued.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B><I>Redemption Procedures
and Cashless Exercise.</I></B>&nbsp;&nbsp;&nbsp;If we call the warrants for redemption as described above, our management will have the
option to require all holders that wish to exercise warrants to do so on a &ldquo;cashless basis.&rdquo; In determining whether to require
all holders to exercise their warrants on a &ldquo;cashless basis,&rdquo; our management will consider, among other factors, our cash
position, the number of warrants that are outstanding and the dilutive effect on our stockholders of issuing the maximum number of shares
of Class&nbsp;A common stock issuable upon the exercise of our warrants. In such event, each holder would pay the exercise price by surrendering
the warrants for that number of shares of Class&nbsp;A common stock equal to the quotient obtained by dividing (x)&nbsp;the product of
the number of shares of Class&nbsp;A common stock underlying the warrants, multiplied by the excess of the &ldquo;fair market value&rdquo;(defined
below) over the exercise price of the warrants by (y)&nbsp;the fair market value. The &ldquo;fair market value&rdquo; shall mean the
average closing price of the Class&nbsp;A common stock for the 10 trading days ending on the third trading day prior to the date on which
the notice of redemption is sent to the holders of warrants. If our management takes advantage of this option, the notice of redemption
will contain the information necessary to calculate the number of shares of Class&nbsp;A common stock to be received upon exercise of
the warrants, including the &ldquo;fair market value&rdquo; in such case. Requiring a cashless exercise in this manner will reduce the
number of shares to be issued and thereby lessen the dilutive effect of a warrant redemption. We believe this feature is an attractive
option to us if we do not need the cash from the exercise of the warrants after our initial business combination. If we call our warrants
for redemption and our management does not take advantage of this option, our sponsor and its permitted transferees would still be entitled
to exercise their private placement warrants for cash or on a cashless basis using the same formula described above that other warrant
holders would have been required to use had all warrant holders been required to exercise their warrants on a cashless basis, as described
in more detail below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">A holder of a warrant may
notify us in writing in the event it elects to be subject to a requirement that such holder will not have the right to exercise such
warrant, to the extent that after giving effect to such exercise, such person (together with such person&rsquo;s affiliates), to the
warrant agent&rsquo;s actual knowledge, would beneficially own in excess of 9.8% (or such other amount as a holder may specify) of the
shares of Class&nbsp;A common stock outstanding immediately after giving effect to such exercise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B><I>Anti-Dilution Adjustments.</I></B>&nbsp;&nbsp;&nbsp;If
the number of outstanding shares of Class&nbsp;A common stock is increased by a stock dividend payable in shares of Class&nbsp;A common
stock, or by a split-up of shares of Class&nbsp;A common stock or other similar event, then, on the effective date of such stock dividend,
split-up or similar event, the number of shares of Class&nbsp;A common stock issuable on exercise of each warrant will be increased in
proportion to such increase in the outstanding shares of Class&nbsp;A common stock. A rights offering to holders of Class&nbsp;A common
stock entitling holders to purchase shares of Class&nbsp;A common stock at a price less than the fair market value will be deemed a stock
dividend of a number of shares of Class&nbsp;A common stock equal to the product of (1)&nbsp;the number of shares of Class&nbsp;A common
stock actually sold in such rights offering (or issuable under any other equity securities sold in such rights offering that are convertible
into or exercisable for Class&nbsp;A common stock) multiplied by (2)&nbsp;one minus the quotient of (x)&nbsp;the price per share of Class&nbsp;A
common stock paid in such rights offering divided by (y)&nbsp;the fair market value. For these purposes (1)&nbsp;if the rights offering
is for securities convertible into or exercisable for Class&nbsp;A common stock, in determining the price payable for Class&nbsp;A common
stock, there will be taken into account any consideration received for such rights, as well as any additional amount payable upon exercise
or conversion and (2)&nbsp;fair market value means the volume weighted average price of Class&nbsp;A common stock as reported during
the ten trading day period ending on the trading day prior to the first date on which the shares of Class&nbsp;A common stock trade on
the applicable exchange or in the applicable market, regular way, without the right to receive such rights.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, if we, at any
time while the warrants are outstanding and unexpired, pay a dividend or make a distribution in cash, securities or other assets to the
holders of Class&nbsp;A common stock on account of such shares of Class&nbsp;A common stock (or other shares of our capital stock into
which the warrants are convertible), other than (a)&nbsp;as described above, (b)&nbsp;certain ordinary cash dividends, (c)&nbsp;to satisfy
the redemption rights of the holders of Class&nbsp;A common stock in connection with a proposed initial business combination, (d)&nbsp;to
satisfy the redemption rights of the holders of Class&nbsp;A common stock in connection with a stockholder vote to amend our amended
and restated certificate of incorporation to modify the substance or timing of our obligation to provide for the redemption of our public
shares in connection with an initial business combination or to redeem 100% of our Class&nbsp;A common stock if we do not complete our
initial business combination within the completion window, or (e)&nbsp;in connection with the redemption of our public shares upon our
failure to complete our initial business combination, then the warrant exercise price will be decreased, effective immediately after
the effective date of such event, by the amount of cash and/or the fair market value of any securities or other assets paid on each share
of Class&nbsp;A common stock in respect of such event.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If the number of outstanding
shares of our Class&nbsp;A common stock is decreased by a consolidation, combination, reverse stock split or reclassification of shares
of Class&nbsp;A common stock or other similar event, then, on the effective date of such consolidation, combination, reverse stock split,
reclassification or similar event, the number of shares of Class&nbsp;A common stock issuable on exercise of each warrant will be decreased
in proportion to such decrease in outstanding shares of Class&nbsp;A common stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Whenever the number of shares
of Class&nbsp;A common stock purchasable upon the exercise of the warrants is adjusted, as described above, the warrant exercise price
will be adjusted by multiplying the warrant exercise price immediately prior to such adjustment by a fraction (x)&nbsp;the numerator
of which will be the number of shares of Class&nbsp;A common stock purchasable upon the exercise of the warrants immediately prior to
such adjustment, and (y)&nbsp;the denominator of which will be the number of shares of Class&nbsp;A common stock so purchasable immediately
thereafter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In case of any reclassification
or reorganization of the outstanding shares of Class&nbsp;A common stock (other than those described above or that solely affects the
par value of such shares of Class&nbsp;A common stock), or in the case of any merger or consolidation of us with or into another corporation
(other than a consolidation or merger in which we are the continuing corporation and that does not result in any reclassification or
reorganization of our outstanding shares of Class&nbsp;A common stock), or in the case of any sale or conveyance to another corporation
or entity of the assets or other property of us as an entirety or substantially as an entirety in connection with which we are dissolved,
the holders of the warrants will thereafter have the right to purchase and receive, upon the basis and upon the terms and conditions
specified in the warrants and in lieu of the shares of our Class&nbsp;A common stock immediately theretofore purchasable and receivable
upon the exercise of the rights represented thereby, the kind and amount of shares of stock or other securities or property (including
cash) receivable upon such reclassification, reorganization, merger or consolidation, or upon a dissolution following any such sale or
transfer, that the holder of the warrants would have received if such holder had exercised their warrants immediately prior to such event.
However, if such holders were entitled to exercise a right of election as to the kind or amount of securities, cash or other assets receivable
upon such consolidation or merger, then the kind and amount of securities, cash or other assets for which each warrant will become exercisable
will be deemed to be the weighted average of the kind and amount received per share by such holders in such consolidation or merger that
affirmatively make such election, and if a tender, exchange or redemption offer has been made to and accepted by such holders (other
than a tender, exchange or redemption offer made by the company in connection with redemption rights held by stockholders of the company
as provided for in the company&rsquo;s amended and restated certificate of incorporation or as a result of the redemption of shares of
Class&nbsp;A common stock by the company if a proposed initial business combination is presented to the stockholders of the company for
approval) under circumstances in which, upon completion of such tender or exchange offer, the maker thereof, together with members of
any group (within the meaning of Rule&nbsp;13d-5(b)(1)&nbsp;under the Exchange Act) of which such maker is a part, and together with
any affiliate or associate of such maker (within the meaning of Rule&nbsp;12b-2 under the Exchange Act) and any members of any such group
of which any such affiliate or associate is a part, own beneficially (within the meaning of Rule&nbsp;13d-3 under the Exchange Act) more
than 50% of the outstanding shares of Class&nbsp;A common stock, the holder of a warrant will be entitled to receive the highest amount
of cash, securities or other property to which such holder would actually have been entitled as a stockholder if such warrant holder
had exercised the warrant prior to the expiration of such tender or exchange offer, accepted such offer and all of the Class&nbsp;A common
stock held by such holder had been purchased pursuant to such tender or exchange offer, subject to adjustments (from and after the consummation
of such tender or exchange offer) as nearly equivalent as possible to the adjustments provided for in the warrant agreement. Additionally,
if less than 70% of the consideration receivable by the holders of Class&nbsp;A common stock in such a transaction is payable in the
form of common stock in the successor entity that is listed for trading on a national securities exchange or is quoted in an established
over- the-counter market, or is to be so listed for trading or quoted immediately following such event, and if the registered holder
of the warrant properly exercises the warrant within thirty days following public disclosure of such transaction, the warrant exercise
price will be reduced as specified in the warrant agreement based on the per share consideration minus Black-Scholes Warrant Value (as
defined in the warrant agreement) of the warrant. The purpose of such exercise price reduction is to provide additional value to holders
of the warrants when an extraordinary transaction occurs during the exercise period of the warrants pursuant to which the holders of
the warrants otherwise do not receive the full potential value of the warrants in order to determine and realize the option value component
of the warrant. This formula is to compensate the warrant holder for the loss of the option value portion of the warrant due to the requirement
that the warrant holder exercise the warrant within 30&nbsp;days of the event. The Black-Scholes model is an accepted pricing model for
estimating fair market value where no quoted market price for an instrument is available.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The warrants will be issued
in registered form under a warrant agreement between Continental Stock Transfer&nbsp;&amp; Trust Company, as warrant agent, and us. You
should review a copy of the warrant agreement, which will be filed as an exhibit to the registration statement of which this prospectus
is a part, for a description of the terms and conditions applicable to the warrants. The warrant agreement provides that the terms of
the warrants may be amended without the consent of any holder to cure any ambiguity or correct any defective provision, but requires
the approval by the holders of at least 50% of the then outstanding public warrants to make any change that adversely affects the interests
of the registered holders of public warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The warrants may be exercised
upon surrender of the warrant certificate on or prior to the expiration date at the offices of the warrant agent, with the exercise form
on the reverse side of the warrant certificate completed and executed as indicated, accompanied by full payment of the exercise price
(or on a cashless basis, if applicable), by certified or official bank check payable to us, for the number of warrants being exercised.
The warrant holders do not have the rights or privileges of holders of Class&nbsp;A common stock and any voting rights until they exercise
their warrants and receive shares of Class&nbsp;A common stock. After the issuance of shares of Class&nbsp;A common stock upon exercise
of the warrants, each holder will be entitled to one vote for each share held of record on all matters to be voted on by stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B><I>Applicable Law</I></B>.&#9;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">We
have agreed that, subject to applicable law, any action, proceeding or claim against us arising out of or relating in any way to the
warrant agreement will be brought and enforced in the courts of the State of New York or the United States District Court for the Southern
District of New York, and we irrevocably submit to such jurisdiction, which jurisdiction will be the exclusive forum for any such action,
proceeding or claim. This exclusive forum provision shall not apply to suits brought to enforce a duty or liability created by the Exchange
Act, any other claim for which the federal courts have exclusive jurisdiction or any complaint asserting a cause of action arising under
the Securities Act against us or any of our directors, officers, other employees or agents. Section 27 of the Exchange Act creates exclusive
federal jurisdiction over all suits brought to enforce any duty or liability created by the Exchange Act or the rules and regulations
thereunder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Private Placement Warrants</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The private placement warrants
(including the Class&nbsp;A common stock issuable upon exercise of the private placement warrants) will not be transferable, assignable
or salable until 30&nbsp;days after the completion of our initial business combination (except, among other limited exceptions as described
under &ldquo;Principal Stockholders&thinsp;&mdash;&thinsp;Transfers of Founder Shares and Private Placement Warrants,&rdquo; to our officers
and directors and other persons or entities affiliated with our sponsor) and they will not be redeemable by us so long as they are held
by our sponsor or its permitted transferees. Our sponsor, or its permitted transferees, has the option to exercise the private placement
warrants on a cashless basis and will be entitled to certain registration rights. Otherwise, the private placement warrants have terms
and provisions that are identical to those of the warrants being sold as part of the&nbsp;units in this offering. If the private placement
warrants are held by holders other than our sponsor or its permitted transferees, the private placement warrants will be redeemable by
us and exercisable by the holders on the same basis as the warrants included in the&nbsp;units being sold in this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If holders of the private
placement warrants elect to exercise them on a cashless basis, they would pay the exercise price by surrendering their warrants for that
number of shares of Class&nbsp;A common stock equal to the quotient obtained by dividing (x)&nbsp;the product of the number of shares
of Class&nbsp;A common stock underlying the warrants, multiplied by the excess of the &ldquo;fair market value&rdquo;(defined below)
over the exercise price of the warrants by (y)&nbsp;the fair market value. The &ldquo;fair market value&rdquo; shall mean the average
closing price of the Class&nbsp;A common stock for the 10 trading days ending on the third trading day prior to the date on which the
notice of redemption is sent to the holders of warrants. The reason that we have agreed that these warrants will be exercisable on a
cashless basis so long as they are held by our sponsor and its permitted transferees is because it is not known at this time whether
they will be affiliated with us following a business combination. If they remain affiliated with us, their ability to sell our securities
in the open market will be significantly limited. We expect to have policies in place that prohibit insiders from selling our securities
except during specific periods of time. Even during such periods of time when insiders will be permitted to sell our securities, an insider
cannot trade in our securities if he or she is in possession of material non-public information. Accordingly, unlike public stockholders
who could exercise their warrants and sell the shares of Class&nbsp;A common stock received upon such exercise freely in the open market
in order to recoup the cost of such exercise, the insiders could be significantly restricted from selling such securities. As a result,
we believe that allowing the holders to exercise such warrants on a cashless basis is appropriate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In order to finance transaction
costs in connection with an intended initial business combination, our sponsor, an affiliate of our sponsor or our officers and directors
may, but none of them is obligated to, loan us funds as may be required. If we complete our initial business combination, we would repay
such loaned amounts out of the proceeds of the trust account released to us. In the event that our initial business combination does
not close, we may use a portion of the working capital held outside the trust account to repay such loaned amounts but no proceeds from
our trust account would be used to repay such loaned amounts. Up to $1,500,000 of such loans may be convertible into warrants at a price
of $1.00 per warrant at the option of the lender. The warrants would be identical to the private placement warrants issued to our sponsor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Dividends</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have not paid any cash
dividends on our common stock to date and do not intend to pay cash dividends prior to the completion of our initial business combination.
The payment of cash dividends in the future will be dependent upon our revenues and earnings, if any, capital requirements and general
financial condition subsequent to completion of our initial business combination. The payment of any cash dividends subsequent to a business
combination will be within the discretion of our board of directors at such time. In addition, our board of directors is not currently
contemplating and does not anticipate declaring any stock dividends in the foreseeable future, except if we increase the size of this
offering, in which case we will effect a stock dividend with respect to our Class&nbsp;B common stock immediately prior to the consummation
of this offering in such amount as to maintain the ownership of founder shares by our initial stockholders prior to this offering at
20% of our issued and outstanding shares of our common stock upon the consummation of this offering. Further, if we incur any indebtedness,
our ability to declare dividends may be limited by restrictive covenants we may agree to in connection therewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Our Transfer Agent and Warrant Agent</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The transfer agent for our
common stock and warrant agent for our warrants is Continental Stock Transfer&nbsp;&amp; Trust Company. We have agreed to indemnify Continental
Stock Transfer&nbsp;&amp; Trust Company in its roles as transfer agent and warrant agent, its agents and each of its stockholders, directors,
officers and employees against all liabilities, including judgments, costs and reasonable counsel fees that may arise out of acts performed
or omitted for its activities in that capacity, except for any liability due to any gross negligence, willful misconduct or bad faith
of the indemnified person or entity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Our Amended and Restated Certificate of Incorporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation will contain certain requirements and restrictions relating to this offering that will apply to us until
the completion of our initial business combination. These provisions (other than amendments relating to the election and removal of directors,
which require the approval of a majority of the Class&nbsp;B common stock then outstanding) cannot be amended without the approval of
the holders of at least 65% of our common stock. Our initial stockholders, who collectively will beneficially own 20% of our common stock
upon the closing of this offering, may participate in any vote to amend our amended and restated certificate of incorporation and will
have the discretion to vote in any manner they choose. Prior to an initial business combination, we may not issue additional securities
that can vote on amendments to our amended and restated certificate of incorporation. Specifically, our amended and restated certificate
of incorporation will provide, among other things, that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">if
                                            we are unable to complete our initial business combination within the completion window,
                                            we will: (1)&nbsp;cease all operations except for the purpose of winding up; (2)&nbsp;as
                                            promptly as reasonably possible but not more than ten business days thereafter, subject to
                                            lawfully available funds therefor, redeem 100% of 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 (net of permitted withdrawals 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&rsquo; rights as stockholders (including the right
                                            to receive further liquidating distributions, if any), subject to applicable law; and (3)&nbsp;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;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">prior
                                            to our initial business combination, we may not issue additional shares of capital stock
                                            that would entitle the holders thereof to: (1)&nbsp;receive funds from the trust account;
                                            or (2)&nbsp;vote on any initial business combination;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">although
                                            we do not intend to enter into a business combination with a target business that is affiliated
                                            with our sponsor, our directors or our officers, we are not prohibited from doing so. In
                                            the event we seek to complete our initial business combination with a company that is affiliated
                                            with our sponsor, officers or directors, we, or a committee of independent and disinterested
                                            directors, will obtain an opinion from an independent investment banking firm that is a member
                                            of FINRA or from an independent accounting firm that such a business combination is fair
                                            to our company from a financial point of view;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">if
                                            a stockholder vote on our initial business combination is not required by applicable law
                                            or stock exchange rules&nbsp;and we do not decide to hold a stockholder vote for business
                                            or other reasons, we will offer to redeem our public shares pursuant to Rule&nbsp;13e-4 and
                                            Regulation&nbsp;14E of the Exchange Act, and will file tender offer documents with the SEC
                                            prior to completing our initial business combination which contain substantially the same
                                            financial and other information about our initial business combination and the redemption
                                            rights as is required under Regulation&nbsp;14A of the Exchange Act;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">if
                                            required by applicable stock-exchange rules, our initial business combination must be with
                                            one or more operating businesses or assets with a fair market value equal to at least 80%
                                            of the net assets held in the trust account (excluding the amount of any deferred underwriting
                                            discount).</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">if
                                            our stockholders approve an amendment to our amended and restated certificate of incorporation
                                            to modify the substance or timing of our obligation to provide for the redemption of our
                                            public shares in connection with an initial business combination or to redeem 100% of our
                                            public shares if we do not complete our initial business combination within the completion
                                            window, we will provide our public stockholders with the opportunity to redeem all or a portion
                                            of their shares of common stock upon such approval at a per share price, payable in cash,
                                            equal to the aggregate amount then on deposit in the trust account, including interest (net
                                            of permitted withdrawals), divided by the number of then outstanding public shares; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">we
                                            will not effectuate our initial business combination with another blank check company or
                                            a similar company with nominal operations.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, our amended
and restated certificate of incorporation will provide that under no circumstances will we redeem our public shares in an amount that
would cause our net tangible assets to be less than $5,000,001 (so that we do not then become subject to the SEC&rsquo;s &ldquo;penny
stock&rdquo; rules) or any greater net tangible asset or cash requirement which may be contained in the agreement relating to our initial
business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Certain Anti-Takeover Provisions of Delaware
Law and our Amended and Restated Certificate of Incorporation and Bylaws</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have elected to be exempt
from the restrictions imposed under Section&nbsp;203 of the DGCL. However, our certificate of incorporation will contain similar provisions
providing that we may not engage in certain &ldquo;business combinations&rdquo; with any &ldquo;interested stockholder&rdquo; for a three-year
period following the time that such stockholder becomes an interested stockholder unless:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">prior
                                            to such time, our board of directors approved either the business combination or the transaction
                                            which resulted in the stockholder becoming an interested stockholder;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">upon
                                            consummation of the transaction which resulted in the stockholder becoming an &ldquo;interested
                                            stockholder,&rdquo; the interested stockholder owned at least 85% of our voting stock outstanding
                                            at the time the transaction commenced (excluding certain shares); or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">on
                                            or subsequent to such time, the business combination is approved by the Board and authorized
                                            at an annual or special meeting of stockholders, and not by written consent, by the affirmative
                                            vote of at least two-thirds of the outstanding voting stock not owned by the interested stockholder.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Generally, a &ldquo;business
combination&rdquo; includes a merger, asset or stock sale to the interested stockholder. Subject to certain exceptions, an &ldquo;interested
stockholder&rdquo; is a person who, together with that person&rsquo;s affiliates and associates, owns, or within the previous three&nbsp;years
owned, 15% or more of our voting stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Under some circumstances,
this provision will make it more difficult for a person who is an interested stockholder to effect various business combinations with
us for a three-year period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our certificate of incorporation
will provide that our sponsor and its various affiliates, successors and transferees will not be deemed to be &ldquo;interested stockholders&rdquo;
regardless of the&nbsp;percentage of our voting stock owned by them, and accordingly will not be subject to this provision.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our authorized but unissued
common stock and preferred stock are available for future issuances without stockholder approval and could be utilized for a variety
of corporate purposes, including future offerings to raise additional capital, acquisitions and employee benefit plans. The existence
of authorized but unissued and unreserved common stock and preferred stock could render more difficult or discourage an attempt to obtain
control of us by means of a proxy contest, tender offer, merger or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Exclusive Forum For Certain Lawsuits</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation will require, to the fullest extent permitted by law, that (i)&nbsp;any derivative action or proceeding
brought on our behalf, (ii)&nbsp;any action asserting a claim of breach of a fiduciary duty owed by any director, officer or other employee
to us or our stockholders, (iii)&nbsp;any action asserting a claim against us, our directors, officers or employees arising pursuant
to any provision of the DGCL or our amended and restated certificate of incorporation or bylaws, or (iv)&nbsp;any action asserting a
claim against us, our directors, officers or employees governed by the internal affairs doctrine may be brought only in the Court of
Chancery in the State of Delaware, except any action (A)&nbsp;as to which the Court of Chancery of the State of Delaware determines that
there is an indispensable party not subject to the jurisdiction of the Court of Chancery (and the indispensable party does not consent
to the personal jurisdiction of the Court of Chancery within ten days following such determination), (B)&nbsp;which is vested in the
exclusive jurisdiction of a court or forum other than the Court of Chancery, (C)&nbsp;for which the Court of Chancery does not have subject
matter jurisdiction, or (D)&nbsp;arising under the Securities Act, as to which the Court of Chancery and the federal district court for
the District of Delaware shall have concurrent jurisdiction. If an action is brought outside of Delaware, the stockholder bringing the
suit will be deemed to have consented to service of process on such stockholder&rsquo;s counsel. Although we believe this provision benefits
us by providing increased consistency in the application of Delaware law in the types of lawsuits to which it applies, a court may determine
that this provision is unenforceable, and to the extent it is enforceable, the provision may have the effect of discouraging lawsuits
against our directors and officers, although our stockholders will not be deemed to have waived our compliance with federal securities
laws and the rules&nbsp;and regulations thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation will provide that the exclusive forum provision will be applicable to the fullest extent permitted by applicable
law. Section&nbsp;27 of the Exchange Act creates exclusive federal jurisdiction over all suits brought to enforce any duty or liability
created by the Exchange Act or the rules&nbsp;and regulations thereunder. As a result, the exclusive forum provision will not apply to
suits brought to enforce any duty or liability created by the Exchange Act or any other claim for which the federal courts have exclusive
jurisdiction. Section&nbsp;22 of the Securities Act creates concurrent jurisdiction for federal and state courts over all suits brought
to enforce any duty or liability created by the Securities Act or the rules&nbsp;and regulations thereunder. As noted above, our amended
and restated certificate of incorporation will provide that the Court of Chancery and the federal district court for the District of
Delaware shall have concurrent jurisdiction over any action arising under the Securities Act. Accordingly, there is uncertainty as to
whether a court would enforce such provision, and our stockholders will not be deemed to have waived our compliance with the federal
securities laws and the rules&nbsp;and regulations thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Special Meeting of Stockholders</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our bylaws provide that
special meetings of our stockholders may be called only by a majority vote of our board of directors, by our chief executive officer
or by our chairman, if any.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Advance Notice Requirements for Stockholder
Proposals and Director Nominations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our bylaws will provide
for advance notice procedures with respect to stockholder proposals and the nomination of candidates for election as directors, other
than nominations made by or at the direction of our board of directors or a committee of our board of directors. In order for any matter
to be &ldquo;properly brought&rdquo; before a meeting, a stockholder will have to comply with advance notice requirements and provide
us with certain information. Generally, to be timely, a stockholder&rsquo;s notice must be received at our principal executive offices
not less than 90&nbsp;days nor more than 120&nbsp;days prior to the first anniversary date of the immediately preceding annual meeting
of stockholders. Pursuant to Rule&nbsp;14a-8 of the Exchange Act, proposals seeking inclusion in our annual proxy statement must comply
with the notice periods contained therein. Our bylaws will also specify requirements as to the form and content of a stockholder&rsquo;s
notice. Our bylaws will allow the chairman of the meeting at a meeting of the stockholders to adopt rules&nbsp;and regulations for the
conduct of meetings which may have the effect of precluding the conduct of certain business at a meeting if the rules&nbsp;and regulations
are not followed. These provisions may also defer, delay or discourage a potential acquirer from conducting a solicitation of proxies
to elect the acquirer&rsquo;s own slate of directors or otherwise attempting to influence or obtain control of us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Action by Written Consent</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Subsequent to the consummation
of this offering, any action required or permitted to be taken by our stockholders must be effected by a duly called annual or special
meeting of such stockholders and may not be effected by written consent of the stockholders other than with respect to our Class&nbsp;B
common stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Classified Board of Directors</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our board of directors will
initially be divided into three classes, Class&nbsp;I, Class&nbsp;II and Class&nbsp;III, with members of each class serving staggered
three-year terms. Our amended and restated certificate of incorporation will provide that the authorized number of directors may be changed
only by resolution of the board of directors. Subject to the terms of any preferred stock, any or all of the directors may be removed
from office at any time, with or without cause by the affirmative vote of holders of a majority of the voting power of all then outstanding
shares of the Class&nbsp;B common stock entitled to vote generally in the election of directors, voting together as a single class. Any
vacancy on our board of directors, including a vacancy resulting from an enlargement of our board of directors, may be filled only by
vote of a majority of our directors then in office.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Class&nbsp;B Common Stock Consent Right</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">For so long as any shares
of Class&nbsp;B common stock remain outstanding, we may not, without the prior vote or written consent of the holders of a majority of
the shares of Class&nbsp;B common stock then outstanding, voting separately as a single class, amend, alter or repeal any provision of
our certificate of incorporation, whether by merger, consolidation or otherwise, if such amendment, alteration or repeal would alter
or change the powers, preferences or relative, participating, optional or other or special rights of the Class&nbsp;B common stock. Any
action required or permitted to be taken at any meeting of the holders of Class&nbsp;B common stock may be taken without a meeting, without
prior notice and without a vote, if a consent or consents in writing, setting forth the action so taken, shall be signed by the holders
of the outstanding Class&nbsp;B common stock having not less than the minimum number of votes that would be necessary to authorize or
take such action at a meeting at which all shares of Class&nbsp;B common stock were present and voted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Securities Eligible for Future Sale</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Immediately after this offering
we will have 15,000,000 (or 17,250,000 if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised in full) shares
of Class&nbsp;A common stock outstanding. All of these shares will have been sold in this offering and will be freely tradable without
restriction or further registration under the Securities Act, except for any shares purchased by one of our affiliates within the meaning
of Rule&nbsp;144 under the Securities Act. All of the 3,750,000 (or 4,312,500 if the underwriters&rsquo; over-allotment option is exercised
in full) Class&nbsp;B founder shares and all 5,250,000 (or 5,700,000 if the underwriters&rsquo; option to purchase additional&nbsp;units
is exercised in full) private placement warrants are restricted securities under Rule&nbsp;144, in that they were issued in private transactions
not involving a public offering, and are subject to transfer restrictions as set forth elsewhere in this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Rule&nbsp;144</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to Rule&nbsp;144,
a person who has beneficially owned restricted shares of our common stock or warrants for at least six&nbsp;months would be entitled
to sell their securities provided that: (1)&nbsp;such person is not deemed to have been one of our affiliates at the time of, or at any
time during the three&nbsp;months preceding, a sale; and (2)&nbsp;we are subject to the Exchange Act periodic reporting requirements
for at least three&nbsp;months before the sale and have filed all required reports under Section&nbsp;13 or 15(d)&nbsp;of the Exchange
Act during the 12&nbsp;months (or such shorter period as we were required to file reports) preceding the sale.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Persons who have beneficially
owned restricted shares of our common stock or warrants for at least six&nbsp;months but who are our affiliates at the time of, or at
any time during the three&nbsp;months preceding, a sale, would be subject to additional restrictions, by which such person would be entitled
to sell within any three-month period only a number of securities that does not exceed the greater of:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">1%
                                            of the total number of shares of Class&nbsp;A common stock then outstanding, which will equal
                                            150,000 shares immediately after this offering (or 172,500 if the underwriters exercise their
                                            option to purchase additional&nbsp;units in full); or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            average weekly reported trading volume of the common stock during the four calendar weeks
                                            preceding the filing of a notice on Form&nbsp;144 with respect to the sale.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Sales by our affiliates
under Rule&nbsp;144 are also limited by manner of sale provisions and notice requirements and to the availability of current public information
about us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Restrictions on the Use of Rule&nbsp;144 by
Shell Companies or Former Shell Companies</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Rule&nbsp;144 is not available
for the resale of securities initially issued by shell companies (other than a business combination related shell companies) or issuers
that have been at any time previously a shell company. However, Rule&nbsp;144 also includes an important exception to this prohibition
if the following conditions are met:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            issuer of the securities that was formerly a shell company has ceased to be a shell company;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            issuer of the securities is subject to the reporting requirements of Section&nbsp;13 or 15(d)&nbsp;of
                                            the Exchange Act;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            issuer of the securities has filed all Exchange Act reports and material required to be filed,
                                            as applicable, during the preceding 12&nbsp;months (or such shorter period that the issuer
                                            was required to file such reports and materials), other than Current Reports on Form&nbsp;8-K;
                                            and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">at
                                            least one year has elapsed from the time that the issuer filed current Form&nbsp;10 type
                                            information with the SEC reflecting its status as an entity that is not a shell company.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As a result, our initial
stockholders will be able to sell their founder shares and our sponsor will be able to sell its private placement warrants, as applicable,
pursuant to Rule&nbsp;144 without registration one year after we have completed our initial business combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Registration Rights</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The holders of the founder
shares, private placement warrants and warrants that may be issued upon conversion of working capital loans (and any shares of common
stock issuable upon the exercise of the private placement warrants or warrants issued upon conversion of the working capital loans and
upon conversion of the founder shares) will be entitled to registration rights pursuant to a registration rights agreement to be signed
prior to or on the effective date of this offering requiring us to register such securities for resale (in the case of the founder shares,
only after conversion into shares of Class&nbsp;A common stock). The holders of these securities will be entitled to make up to three
demands, excluding short form registration demands, that we register such securities. In addition, the holders have certain &ldquo;piggy-back&rdquo;
registration rights with respect to registration statements filed subsequent to our completion of our initial business combination and
rights to require us to register for resale such securities pursuant to Rule&nbsp;415 under the Securities Act. We will bear the expenses
incurred in connection with the filing of any such registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Listing of Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We intend to apply to list
our&nbsp;units, Class&nbsp;A common stock and warrants on the NYSE under the symbols &ldquo;CLBR,&rdquo; &ldquo;CLBR WS&rdquo; and &ldquo;CLBR.U,&rdquo;
respectively. We expect that our&nbsp;units will be listed on the NYSE on or promptly after the effective date of the registration statement.
Following the date the shares of our Class&nbsp;A common stock and warrants are eligible to trade separately, we anticipate that the
shares of our common stock and warrants will be listed separately and as a unit on the NYSE. We cannot guarantee that our securities
will be approved for listing on the NYSE.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_010"></A>UNITED STATES FEDERAL INCOME
TAX CONSIDERATIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following discussion
is a summary of the U.S. federal income tax considerations generally applicable to the ownership and disposition of our&nbsp;units, Class&nbsp;A
common stock and warrants, which we refer to collectively as our securities. This summary is based upon U.S. federal income tax law as
of the date of this prospectus, which is subject to change or differing interpretations, possibly with retroactive effect. This summary
does not discuss all aspects of U.S. federal income taxation that may be important to particular investors in light of their individual
circumstances, including investors subject to special tax rules&nbsp;(e.g., financial institutions, insurance companies, broker-dealers,
tax-exempt organizations (including private foundations), taxpayers that have elected mark-to-market accounting, S corporations, regulated
investment companies, real estate investment trusts, investors that will hold Class&nbsp;A common stock or warrants as part of a straddle,
hedge, conversion, or other integrated transaction for U.S. federal income tax purposes, or investors that have a functional currency
other than the U.S. dollar), all of whom may be subject to tax rules&nbsp;that differ materially from those summarized below. In addition,
this summary does not discuss other U.S. federal tax consequences (e.g., estate or gift tax), any state, local, or non-U.S. tax considerations,
or the additional tax on net investment income or alternative minimum tax. In addition, this summary is limited to investors that will
hold our securities as &ldquo;capital assets&rdquo; (generally, property held for investment) under the Internal Revenue Code of 1986,
as amended, (the &ldquo;Code&rdquo;), and that acquired the securities pursuant to this offering (or, in the case of Class&nbsp;A common
stock, upon exercise of warrants so acquired). No ruling from the Internal Revenue Service, (the &ldquo;IRS&rdquo;) has been or will
be sought regarding any matter discussed herein. No assurance can be given that the IRS would not assert, or that a court would not sustain
a position contrary to any of the tax aspects set forth below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For purposes of this summary, a &ldquo;U.S. Holder&rdquo;
is a beneficial holder of securities who or that is:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">an
                                            individual who is a U.S. citizen or resident of the United States as determined for U.S.
                                            federal income tax purposes;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">a
                                            corporation or other entity treated as a corporation for U.S. federal income tax purposes
                                            created in, or organized under the law of, the United States or any state or political subdivision
                                            thereof;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">an
                                            estate the income of which is includible in gross income for U.S. federal income tax purposes
                                            regardless of its source; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">a
                                            trust (A)&nbsp;the administration of which is subject to the primary supervision of a U.S.
                                            court and which has one or more U.S. persons (within the meaning of the Code) who have the
                                            authority to control all substantial decisions of the trust or (B)&nbsp;that has in effect
                                            a valid election under applicable Treasury regulations to be treated as a U.S. person.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">A &ldquo;non-U.S. Holder&rdquo;
is a beneficial holder of shares who or that is neither a U.S. Holder nor a partnership for U.S. federal income tax purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If a partnership (including
an entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds our securities, the tax treatment of a
partner, member or other beneficial owner in such partnership will generally depend upon the status of the partner, member or other beneficial
owner, the activities of the partnership and certain determinations made at the partner, member or other beneficial owner level. If you
are a partner, member or other beneficial owner of a partnership holding our securities, you are urged to consult your tax advisor regarding
the tax consequences of the ownership and disposition of our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B>THIS DISCUSSION OF U.S.
FEDERAL INCOME TAX CONSIDERATIONS IS FOR GENERAL INFORMATION PURPOSES ONLY AND IS NOT TAX ADVICE. WE URGE PROSPECTIVE HOLDERS TO CONSULT
THEIR TAX ADVISORS CONCERNING THE U.S. FEDERAL INCOME TAX CONSEQUENCES TO THEM OF OWNING AND DISPOSING OF OUR SECURITIES, AS WELL AS
THE APPLICATION OF ANY, STATE, LOCAL AND NON-U.S. INCOME, ESTATE AND OTHER TAX CONSIDERATIONS.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Personal Holding Company Status</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We would be subject to a
second level of U.S. federal income tax on a portion of our income if we are determined to be a personal holding company, or PHC, for
U.S. federal income tax purposes. A U.S. corporation will generally be classified as a PHC for U.S. federal income tax purposes in a
given taxable year if (1)&nbsp;at any time during the last half of such taxable year, five or fewer individuals (without regard to their
citizenship or residency and including as individuals for this purpose certain entities such as certain tax-exempt organizations, pension
funds, and charitable trusts) own or are deemed to own (pursuant to certain constructive ownership rules), directly or indirectly, more
than 50% of the stock of the corporation by value and (2)&nbsp;at least 60% of the corporation&rsquo;s adjusted ordinary gross income,
as determined for U.S. federal income tax purposes, for such taxable year consists of PHC income (which includes, among other things,
dividends, interest, certain royalties, annuities and, under certain circumstances, rents).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Depending on the date and
size of our initial business combination, it is possible that at least 60% of our adjusted ordinary gross income may consist of PHC income
as discussed above. In addition, depending on the concentration of our stock in the hands of individuals, including the members of our
sponsor and certain tax-exempt organizations, pension funds, and charitable trusts, it is possible that more than 50% of our stock will
be owned or deemed owned (pursuant to the constructive ownership rules) by five or fewer such persons during the last half of a taxable
year. Thus, no assurance can be given that we will not become a PHC following this offering or in the future. If we are or were to become
a PHC in a given taxable year, we would be subject to an additional PHC tax, currently 20%, on our undistributed PHC income, which generally
includes our taxable income, subject to certain adjustments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>General Treatment of Units</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">There is no authority directly
addressing the treatment, for U.S. federal income tax purposes, of instruments with terms substantially the same as the&nbsp;units and,
therefore, their treatment is not entirely clear. The acquisition of a unit should be treated for U.S. federal income tax purposes as
the acquisition of one share of our Class&nbsp;A common stock and one-third of one warrant to acquire one share of our Class&nbsp;A common
stock. We intend to treat the acquisition of a unit in this manner and, by purchasing a unit, you agree to adopt such treatment for tax
purposes. Each holder of a unit must allocate the purchase price paid by such holder for such unit between the share of Class&nbsp;A
common stock and the one-third of one warrant based on their respective relative fair market values. A holder&rsquo;s initial tax basis
in the Class&nbsp;A common stock and the one-third of one warrant included in each unit should equal the portion of the purchase price
of the unit allocated thereto. The separation of the Class&nbsp;A common stock and one-third of one warrant constituting a unit should
not be a taxable event for U.S. federal income tax purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The foregoing treatment
of the&nbsp;units and a holder&rsquo;s purchase price allocation are not binding on the IRS or the courts. Because there is no authority
that directly addresses instruments that are similar to the&nbsp;units, no assurance can be given that the IRS or the courts will agree
with the characterization described above or the discussion below. Each prospective investor is urged to consult its tax advisors regarding
the U.S. federal, state, local and any foreign tax consequences of an investment in a unit (including alternative characterizations of
a unit and its components). The following discussion is based on the assumption that the characterization of the Class&nbsp;A common
stock and warrants and the allocation methodology described above are respected for U.S. federal income tax purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>U.S. Holders</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Taxation of Distributions</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If we pay cash distributions
to U.S. Holders of shares of our Class&nbsp;A common stock, such distributions will constitute dividends for U.S. federal income tax
purposes to the extent paid from our current or accumulated earnings and profits, as determined under U.S. federal income tax principles.
Distributions in excess of current and accumulated earnings and profits will constitute a return of capital that will be applied against
and reduce (but not below zero) the U.S. Holder&rsquo;s adjusted tax basis in our Class&nbsp;A common stock. Any remaining excess will
be treated as gain realized on the sale or other disposition of the Class&nbsp;A common stock and will be treated as described under
 &ldquo;U.S. Holders&thinsp;&mdash;&thinsp;Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Class&nbsp;A Common
Stock&rdquo; below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Dividends we pay to a U.S.
Holder that is a taxable corporation generally will qualify for the dividends received deduction if the requisite holding period is satisfied.
With certain exceptions (including dividends treated as investment income for purposes of investment interest deduction limitations),
and provided certain holding period requirements are met, dividends we pay to a non-corporate U.S. Holder will generally constitute &ldquo;qualified
dividends&rdquo; that will be subject to tax at the maximum tax rate accorded to long-term capital gains. It is unclear whether the redemption
rights with respect to the Class&nbsp;A common stock described in this prospectus may prevent a U.S. Holder from satisfying the applicable
holding period requirements with respect to the dividends received deduction or the preferential tax rate on qualified dividend income,
as the case may be.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Gain or Loss on Sale, Taxable Exchange
or Other Taxable Disposition of Class&nbsp;A Common Stock</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">A U.S. Holder will recognize
gain or loss on the sale, taxable exchange or other taxable disposition (which would include a dissolution and liquidation in the event
we do not complete an initial business combination within the completion window) of our Class&nbsp;A common stock. Any such gain or loss
will be capital gain or loss, and will be long-term capital gain or loss if the U.S. Holder&rsquo;s holding period for the Class&nbsp;A
common stock so disposed of exceeds one year. It is unclear, however, whether the redemption rights with respect to the Class&nbsp;A
common stock described in this prospectus may suspend the running of the applicable holding period for this purpose. The amount of gain
or loss recognized will generally be equal to the difference between (1)&nbsp;the sum of the amount of cash and the fair market value
of any property received in such disposition (or, if the Class&nbsp;A common stock is held as part of a unit at the time of the disposition,
the portion of the amount realized on such disposition that is allocated to the Class&nbsp;A common stock based upon the then fair market
values of the Class&nbsp;A common stock and the one-third of one warrant included in the unit) and (2)&nbsp;the U.S. Holder&rsquo;s adjusted
tax basis in its Class&nbsp;A common stock so disposed of. A U.S. Holder&rsquo;s adjusted tax basis in its Class&nbsp;A common stock
will generally equal the U.S. Holder&rsquo;s acquisition cost (that is, as discussed above, the portion of the purchase price of a unit
allocated to a share of Class&nbsp;A common stock or, as discussed below, the U.S. Holder&rsquo;s initial basis for Class&nbsp;A common
stock received upon exercise of a warrant) less any prior distributions treated as a return of capital. The deductibility of capital
losses is subject to limitations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Redemption of Class&nbsp;A Common Stock</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In the event that a U.S.
Holder&rsquo;s Class&nbsp;A common stock is redeemed pursuant to the redemption provisions described in this prospectus under &ldquo;Description
of Securities&thinsp;&mdash;&thinsp;Common Stock&rdquo;, the treatment of the transaction for U.S. federal income tax purposes will depend
on whether the redemption qualifies as sale of the Class&nbsp;A common stock under Section&nbsp;302 of the Code. If the redemption qualifies
as a sale of Class&nbsp;A common stock under the tests described below, the tax consequences to the U.S. Holder will be the same as described
under &ldquo;U.S. Holders&thinsp;&mdash;&thinsp;Gain or Loss on Sale, Taxable Exchange or Other Taxable Disposition of Class&nbsp;A Common
Stock&rdquo; above. If the redemption does not qualify as a sale of Class&nbsp;A common stock, the U.S. Holder will be treated as receiving
a corporate distribution, the tax consequences of which are described above under &ldquo;U.S. Holders&thinsp;&mdash;&thinsp;Taxation
of Distributions&rdquo;. Whether the redemption qualifies for sale treatment will depend primarily on the total number of shares of our
stock treated as held by the U.S. Holder (including any stock constructively owned by the U.S. Holder as a result of owning warrants)
both before and after the redemption. For a given U.S. Holder, the redemption of Class&nbsp;A common stock will generally be treated
as a sale of the Class&nbsp;A common stock (rather than as a corporate distribution) if the redemption (1)&nbsp;is &ldquo;substantially
disproportionate&rdquo; with respect to the U.S. Holder, (2)&nbsp;results in a &ldquo;complete termination&rdquo; of the U.S. Holder&rsquo;s
interest in us or (3)&nbsp;is &ldquo;not essentially equivalent to a dividend&rdquo; with respect to the U.S. Holder. These tests are
explained more fully below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In determining whether any
of the foregoing tests are satisfied, a U.S. Holder takes into account not only stock actually owned by the U.S. Holder, but also shares
of our stock that are constructively owned by it. A U.S. Holder may constructively own stock owned by certain related individuals and
entities in which the U.S. Holder has an interest or that have an interest in such U.S. Holder, as well as any stock the U.S. Holder
has a right to acquire by exercise of an option, which would generally include common stock which could be acquired pursuant to the exercise
of the warrants. A redemption of a U.S. Holder&rsquo;s stock will be substantially disproportionate with respect to the U.S. Holder if
the&nbsp;percentage of our outstanding voting stock actually and constructively owned by the U.S. Holder immediately following the redemption
of common stock is, among other requirements, less than 80% of the&nbsp;percentage of our outstanding voting stock actually and constructively
owned by the U.S. Holder immediately before the redemption. Prior to our initial business combination, the Class&nbsp;A common stock
may not be treated as voting stock for this purpose and, consequently, this substantially disproportionate test may not be applicable.
There will be a complete termination of a U.S. Holder&rsquo;s interest if either (1)&nbsp;all of the shares of our stock actually and
constructively owned by the U.S. Holder are redeemed or (2)&nbsp;all of the shares of our stock actually owned by the U.S. Holder are
redeemed and the U.S. Holder is eligible to waive, and effectively waives in accordance with specific rules, the attribution of stock
owned by certain family members and the U.S. Holder does not constructively own any other stock (including any stock constructively owned
by the U.S. Holder as a result of owning warrants). The redemption of the Class&nbsp;A common stock will not be essentially equivalent
to a dividend if the redemption results in a &ldquo;meaningful reduction&rdquo; of the U.S. Holder&rsquo;s proportionate interest in
us. Whether the redemption will result in a meaningful reduction in a U.S. Holder&rsquo;s proportionate interest in us will depend on
the particular facts and circumstances. The IRS has indicated in a published ruling that even a small reduction in the proportionate
interest of a small minority stockholder in a publicly held corporation who exercises no control over corporate affairs may constitute
such a &ldquo;meaningful reduction.&rdquo; Each U.S. Holder is urged to consult its tax advisor as to the tax consequences of a redemption,
including the application of the constructive ownership rules&nbsp;described above.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If none of the foregoing
tests is satisfied, the redemption will be treated as a corporate distribution, the tax consequences of which are described under &ldquo;U.S.
Holders&thinsp;&mdash;&thinsp;Taxation of Distributions,&rdquo; above. After the application of those rules, any remaining tax basis
of the U.S. Holder in the redeemed Class&nbsp;A common stock should be added to the U.S. Holder&rsquo;s adjusted tax basis in its remaining
stock, or, if it has none, to the U.S. Holder&rsquo;s adjusted tax basis in its warrants or possibly in other stock constructively owned
by it.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Exercise of a Warrant</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Except as discussed below
with respect to the cashless exercise of a warrant, a U.S. Holder will not recognize gain or loss upon the exercise of a warrant. The
U.S. Holder&rsquo;s tax basis in the share of our Class&nbsp;A common stock received upon exercise of the warrant will generally be an
amount equal to the sum of the U.S. Holder&rsquo;s initial investment in the warrant (i.e., the portion of the U.S. Holder&rsquo;s purchase
price for a unit that is allocated to the warrant, as described above under &ldquo;&mdash; General Treatment of Units&rdquo;) and the
exercise price of such warrant. It is unclear whether a U.S. Holder&rsquo;s holding period for the Class&nbsp;A common stock received
upon exercise of the warrant would commence on the date of exercise of the warrant or the day following the date of exercise of the warrant;
however, in either case the holding period will not include the period during which the U.S. Holder held the warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The tax consequences of
a cashless exercise of a warrant are not clear under current tax law. A cashless exercise may be nontaxable, either because the exercise
is not a realization event or because the exercise is treated as a recapitalization for U.S. federal income tax purposes. In either situation,
a U.S. Holder&rsquo;s tax basis in the Class&nbsp;A common stock received would generally equal the holder&rsquo;s tax basis in the warrant.
If the cashless exercise were treated as not being a realization event, it is unclear whether a U.S. Holder&rsquo;s holding period for
the Class&nbsp;A common stock would commence on the date of exercise of the warrant or the day following the date of exercise of the
warrant. If, however, the cashless exercise were treated as a recapitalization, the holding period of the Class&nbsp;A common stock would
include the holding period of the warrant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">It is also possible that
a cashless exercise could be treated as a taxable exchange in which gain or loss is recognized. In such event, a U.S. Holder would be
deemed to have surrendered a number of warrants having a value equal to the exercise price. The U.S. Holder would recognize capital gain
or loss in an amount equal to the difference between the fair market value of the Class&nbsp;A common stock represented by the warrants
deemed surrendered and the U.S. Holder&rsquo;s tax basis in the warrants deemed surrendered. In this case, a U.S. Holder&rsquo;s tax
basis in the Class&nbsp;A common stock received would equal the sum of the U.S. Holder&rsquo;s initial investment in the warrants exercised
(i.e., the portion of the U.S. Holder&rsquo;s purchase price for the&nbsp;units that is allocated to the warrant, as described above
under &ldquo;&mdash; General Treatment of Units&rdquo;) and the exercise price of such warrants. It is unclear whether a U.S. Holder&rsquo;s
holding period for the Class&nbsp;A common stock would commence on the date of exercise of the warrant or the day following the date
of exercise of the warrant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Due to the absence of authority
on the U.S. federal income tax treatment of a cashless exercise, including when a U.S. Holder&rsquo;s holding period would commence with
respect to the Class&nbsp;A common stock received, there can be no assurance which, if any, of the alternative tax consequences and holding
periods described above would be adopted by the IRS or a court of law. Accordingly, each U.S. Holder is urged to consult its tax advisor
regarding the tax consequences of a cashless exercise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Sale, Exchange, Redemption or Expiration
of a Warrant</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Upon a sale, exchange (other
than by exercise), redemption (other than a redemption for Class&nbsp;A common stock), or expiration of a warrant, a U.S. Holder will
recognize taxable gain or loss in an amount equal to the difference between (1)&nbsp;the amount realized upon such disposition or expiration
(or, if the warrant is held as part of a unit at the time of the disposition of the unit, the portion of the amount realized on such
disposition that is allocated to the warrant based on the then fair market values of the warrant and the Class&nbsp;A common stock constituting
such unit) and (2)&nbsp;the U.S. Holder&rsquo;s tax basis in the warrant (that is, the portion of the U.S. Holder&rsquo;s purchase price
for a unit that is allocated to the warrant, as described above under &ldquo;&mdash; General Treatment of Units&rdquo;). Such gain or
loss will generally be treated as long-term capital gain or loss if the warrant is held by the U.S. Holder for more than one year at
the time of such disposition or expiration. If a warrant is allowed to lapse unexercised, a U.S. Holder generally will recognize a capital
loss equal to such holder&rsquo;s tax basis in the warrant. The deductibility of capital losses is subject to certain limitations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Possible Constructive Distributions</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The terms of each warrant
provide for an adjustment to the number of shares of Class&nbsp;A common stock for which the warrant may be exercised or to the exercise
price of the warrant in certain events, as discussed in the section of this prospectus captioned &ldquo;Description of Securities&thinsp;&mdash;&thinsp;Warrants&thinsp;&mdash;&thinsp;Public
Stockholders&rsquo; Warrants.&rdquo; An adjustment which has the effect of preventing dilution is generally not a taxable event. Nevertheless,
a U.S. Holder of warrants would be treated as receiving a constructive distribution from us if, for example, the adjustment increases
the holder&rsquo;s proportionate interest in our assets or earnings and profits (e.g., through an increase in the number of shares of
Class&nbsp;A common stock that would be obtained upon exercise) as a result of a distribution of cash to the holders of shares of our
Class&nbsp;A common stock which is taxable to such U.S. Holders as described under &ldquo;U.S. Holders&thinsp;&mdash;&thinsp;Taxation
of Distributions&rdquo; above. Such constructive distribution would be subject to tax as described under that section in the same manner
as if such U.S. Holder received a cash distribution from us equal to the fair market value of such increased interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Information Reporting and Backup Withholding.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In general, information
reporting requirements may apply to dividends paid to a U.S. Holder and to the proceeds of the sale or other disposition of our&nbsp;units,
shares of Class&nbsp;A common stock and warrants, unless the U.S. Holder is an exempt recipient. Backup withholding may apply to such
payments if the U.S. Holder fails to provide a taxpayer identification number, a certification of exempt status or has been notified
by the IRS that it is subject to backup withholding (and such notification has not been withdrawn).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Backup withholding is not
an additional tax. Any amounts withheld under the backup withholding rules&nbsp;will be allowed as a refund or a credit against a U.S.
Holder&rsquo;s U.S. federal income tax liability provided the required information is timely furnished to the IRS.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Non-U.S. Holders</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Taxation of Distributions</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In general, any distributions
(including constructive distributions) we make to a non-U.S. Holder of shares of our Class&nbsp;A common stock, to the extent paid out
of our current or accumulated earnings and profits (as determined under U.S. federal income tax principles), will constitute dividends
for U.S. federal income tax purposes and, provided such dividends are not effectively connected with the non-U.S. Holder&rsquo;s conduct
of a trade or business within the United States, we will be required to withhold tax from the gross amount of the dividend at a rate
of 30%, unless such non-U.S. Holder is eligible for a reduced rate of withholding tax under an applicable income tax treaty and provides
proper certification of its eligibility for such reduced rate (usually on an IRS Form&nbsp;W-8BEN or W-8BEN-E, as applicable). In the
case of any constructive dividend, it is possible that this tax would be withheld from any amount owed to a non-U.S. Holder by the applicable
withholding agent, including cash distributions on other property or sale proceeds from warrants or other property subsequently paid
or credited to such holder. Any distribution not constituting a dividend will be treated first as reducing (but not below zero) the non-U.S.
Holder&rsquo;s adjusted tax basis in its shares of our Class&nbsp;A common stock and, to the extent such distribution exceeds the non-U.S.
Holder&rsquo;s adjusted tax basis, as gain realized from the sale or other disposition of the Class&nbsp;A common stock, which will be
treated as described under &ldquo;Non-U.S. Holders&thinsp;&mdash;&thinsp;Gain on Sale, Taxable Exchange or Other Taxable Disposition
of Class&nbsp;A Common Stock and Warrants&rdquo; below. In addition, if we determine that we are classified as a &ldquo;United States
real property holding corporation&rdquo; (see &ldquo;Non-U.S. Holders&thinsp;&mdash;&thinsp;Gain on Sale, Taxable Exchange or Other Taxable
Disposition of Class&nbsp;A Common Stock and Warrants&rdquo; below), we will withhold 15% of any distribution that exceeds our current
and accumulated earnings and profits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Dividends we pay to a non-U.S.
Holder that are effectively connected with such non-U.S. Holder&rsquo;s conduct of a trade or business within the United States (or,
if a tax treaty applies, are attributable to a U.S. permanent establishment or fixed base maintained by the non-U.S. Holder) will generally
not be subject to U.S. withholding tax, provided such non-U.S. Holder complies with certain certification and disclosure requirements
(usually by providing an IRS Form&nbsp;W-8ECI). Instead, such dividends will generally be subject to U.S. federal income tax, net of
certain deductions, at the same graduated individual or corporate rates applicable to U.S. Holders. If the non-U.S. Holder is a corporation,
dividends that are effectively connected income may also be subject to a &ldquo;branch profits tax&rdquo; at a rate of 30% (or such lower
rate as may be specified by an applicable income tax treaty).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Exercise of a Warrant</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The U.S. federal income
tax treatment of a non-U.S. Holder&rsquo;s exercise of a warrant generally will correspond to the U.S. federal income tax treatment of
the exercise of a warrant by a U.S. Holder, as described under &ldquo;U.S. Holders&thinsp;&mdash;&thinsp;Exercise of a Warrant&rdquo;
above, although to the extent a cashless exercise results in a taxable exchange, the tax consequences to the non-U.S. Holder would be
the same as those described below in &ldquo;Non-U.S. Holders&thinsp;&mdash;&thinsp;Gain on Sale, Exchange or Other Taxable Disposition
of Class&nbsp;A Common Stock and Warrants.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Gain on Sale, Exchange or Other Taxable
Disposition of Class&nbsp;A Common Stock and Warrants</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">A non-U.S. Holder will generally
not be subject to U.S. federal income or withholding tax in respect of gain recognized on a sale, taxable exchange or other taxable disposition
of our Class&nbsp;A common stock, which would include a dissolution and liquidation in the event we do not complete an initial business
combination within the completion window, or warrants (including an expiration or redemption of our warrants), in each case without regard
to whether those securities were held as part of a unit, unless:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            gain is effectively connected with the conduct of a trade or business by the non-U.S. Holder
                                            within the United States (and, if an applicable tax treaty so requires, is attributable to
                                            a U.S. permanent establishment or fixed base maintained by the non-U.S. Holder);</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the
                                            non-U.S. Holder is an individual who is present in the United States for 183&nbsp;days or
                                            more in the taxable year of disposition and certain other conditions are met; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">we
                                            are or have been a &ldquo;United States real property holding corporation&rdquo; for U.S.
                                            federal income tax purposes at any time during the shorter of the five-year period ending
                                            on the date of disposition or the period that the non-U.S. Holder held our Class&nbsp;A common
                                            stock, and, in the case where shares of our Class&nbsp;A common stock are regularly traded
                                            on an established securities market, the non-U.S. Holder has owned, directly or constructively,
                                            more than 5% of our Class&nbsp;A common stock at any time within the shorter of the five-year
                                            period preceding the disposition or such non-U.S. Holder&rsquo;s holding period for the shares
                                            of our Class&nbsp;A common stock. There can be no assurance that our Class&nbsp;A common
                                            stock will be treated as regularly traded on an established securities market for this purpose.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Gain described in the first
bullet point above will be subject to tax at generally applicable U.S. federal income tax rates. Any gains described in the first bullet
point above of a non-U.S. Holder that is a foreign corporation may also be subject to an additional &ldquo;branch profits tax&rdquo;
at a 30% rate (or lower applicable treaty rate). Gain described in the second bullet point above will generally be subject to a flat
30% U.S. federal income tax. Non-U.S. Holders are urged to consult their tax advisors regarding possible eligibility for benefits under
income tax treaties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If the third bullet point
above applies to a non-U.S. Holder, gain recognized by such holder on the sale, exchange or other disposition of our Class&nbsp;A common
stock or warrants will be subject to tax at generally applicable U.S. federal income tax rates. In addition, a buyer of our Class&nbsp;A
common stock or warrants from such holder may be required to withhold U.S. income tax at a rate of 15% of the amount realized upon such
disposition. We cannot determine whether we will be a United States real property holding corporation in the future until we complete
an initial business combination. We will be classified as a United States real property holding corporation if the fair market value
of our &ldquo;United States real property interests&rdquo; equals or exceeds 50% of the sum of the fair market value of our worldwide
real property interests plus our other assets used or held for use in a trade or business, as determined for U.S. federal income tax
purposes. If we are or have been a &ldquo;United States real property holding corporation&rdquo; you are urged to consult your own tax
advisors regarding the application of these rules.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Possible Constructive Distributions</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The terms of each warrant
provide for an adjustment to the number of shares of Class&nbsp;A common stock for which the warrant may be exercised or to the exercise
price of the warrant in certain events, as discussed in the section of this prospectus captioned &ldquo;Description of Securities&thinsp;&mdash;&thinsp;Warrants&thinsp;&mdash;&thinsp;Public
Stockholders&rsquo; Warrants.&rdquo; An adjustment which has the effect of preventing dilution is generally not a taxable event. Nevertheless,
a non-U.S. Holder of warrants would be treated as receiving a constructive distribution from us if, for example, the adjustment increases
the holder&rsquo;s proportionate interest in our assets or earnings and profits (e.g., through an increase in the number of shares of
Class&nbsp;A common stock that would be obtained upon exercise) as a result of a distribution of cash to the holders of shares of our
Class&nbsp;A common stock which is taxable to such non-U.S. Holders as described under &ldquo;Non-U.S. Holders&thinsp;&mdash;&thinsp;Taxation
of Distributions&rdquo; above. A non-U.S. Holder would be subject to U.S. federal income tax withholding under that section in the same
manner as if such non-U.S. Holder received a cash distribution from us equal to the fair market value of such increased interest without
any corresponding receipt of cash.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Redemption of Class&nbsp;A Common Stock</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The characterization for
U.S. federal income tax purposes of the redemption of a non-U.S. Holder&rsquo;s Class&nbsp;A common stock pursuant to the redemption
provisions described in this prospectus under &ldquo;Description of Securities&thinsp;&mdash;&thinsp;Common Stock&rdquo; will generally
correspond to the U.S. federal income tax characterization of such a redemption of a U.S. Holder&rsquo;s Class&nbsp;A common stock, as
described under &ldquo;U.S. Holders&thinsp;&mdash;&thinsp;Redemption of Class&nbsp;A Common Stock&rdquo; above, and the consequences
of the redemption to the non-U.S. Holder will be as described above under &ldquo;Non-U.S. Holders&thinsp;&mdash;&thinsp;Taxation of Distributions&rdquo;
and &ldquo;Non-U.S. Holders&thinsp;&mdash;&thinsp;Gain on Sale, Exchange or Other Taxable Disposition of Class&nbsp;A Common Stock and
Warrants,&rdquo; as applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Foreign Account Tax Compliance Act</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Sections&nbsp;1471 through
1474 of the Code and the Treasury Regulations and administrative guidance promulgated thereunder (commonly referred as the &ldquo;Foreign
Account Tax Compliance Act&rdquo; or &ldquo;FATCA&rdquo;) generally impose withholding at a rate of 30% in certain circumstances on dividends
in respect of our securities which are held by or through certain foreign financial institutions (including investment funds), unless
any such institution (1)&nbsp;enters into, and complies with, an agreement with the IRS to report, on an annual basis, information with
respect to interests in, and accounts maintained by, the institution that are owned by certain U.S. persons and by certain non-U.S. entities
that are wholly or partially owned by U.S. persons and to withhold on certain payments, or (2)&nbsp;if required under an intergovernmental
agreement between the United States and an applicable foreign country, reports such information to its local tax authority, which will
exchange such information with the U.S. authorities. An intergovernmental agreement between the United States and an applicable foreign
country may modify these requirements. Accordingly, the entity through which our securities are held will affect the determination of
whether such withholding is required. Similarly, dividends in respect of our securities held by an investor that is a non-financial non-U.S.
entity that does not qualify under certain exceptions will generally be subject to withholding at a rate of 30%, unless such entity either
(1)&nbsp;certifies to us or the applicable withholding agent that such entity does not have any &ldquo;substantial United States owners&rdquo;
or (2)&nbsp;provides certain information regarding the entity&rsquo;s &ldquo;substantial United States owners,&rdquo; which will in turn
be provided to the U.S. Department of Treasury. Prospective investors should consult their tax advisors regarding the possible implications
of FATCA on their investment in our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Information Reporting and Backup Withholding</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In general, information
reporting requirements will apply to payments of dividends and proceeds from the sale of our securities to non-U.S. Holders that are
not exempt recipients. We must report annually to the IRS and to each such holder the amount of dividends or other distributions we pay
to such non-U.S. Holder on our shares of Class&nbsp;A common stock and the amount of tax withheld with respect to those distributions,
regardless of whether withholding is required. The IRS may make copies of the information returns reporting those dividends and amounts
withheld available to the tax authorities in the country in which the non-U.S. Holder resides pursuant to the provisions of an applicable
income tax treaty or exchange of information treaty.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The gross amount of dividends
and proceeds from the disposition of our Class&nbsp;A common stock or warrants paid to a holder that fails to provide the appropriate
certification in accordance with applicable U.S. Treasury regulations generally will be subject to backup withholding at the applicable
rate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Information reporting and
backup withholding are generally not required with respect to the amount of any proceeds from the sale by a non-U.S. Holder of Class&nbsp;A
common stock or warrants outside the United States through a foreign office of a foreign broker that does not have certain specified
connections to the United States. However, if a non-U.S. Holder sells Class&nbsp;A common stock or warrants through a U.S. broker or
the U.S. office of a foreign broker, the broker will generally be required to report to the IRS the amount of proceeds paid to such holder,
unless the non-U.S. Holder provides appropriate certification (usually on an IRS Form&nbsp;W-8BEN or W-8BEN-E, as applicable) to the
broker of its status as a non-U.S. Holder or such non-U.S. Holder is an exempt recipient. In addition, for information reporting purposes,
certain non-U.S. brokers with certain relationships with the United States will be treated in a manner similar to U.S. brokers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Backup withholding is not
an additional tax. Any amounts we withhold under the backup withholding rules&nbsp;may be refunded or credited against a holder&rsquo;s
U.S. federal income tax liability, if any, by the IRS if the required information is furnished in a timely manner to the IRS.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_011"></A>UNDERWRITING</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We intend to offer our securities
described in this prospectus through the underwriters named below. Subject to the terms and conditions of the underwriting agreement,
the underwriters, through their representative B. Riley Securities, or B. Riley have severally agreed to purchase from us on a firm commitment
basis the following respective number of units at a public offering price less the underwriting discounts and commissions set forth on
the cover page&nbsp;of this prospectus:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Underwriter</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Number
    of<BR> Units</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 82%; font-size: 10pt">B. Riley Securities</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 14%; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Total</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">15,000,000</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The underwriting agreement
provides that the obligations of the underwriters to purchase the&nbsp;units included in this offering are subject to approval of legal
matters by counsel and to other conditions. The underwriters are obligated to purchase all of the&nbsp;units (other than those covered
by the over-allotment option described below) if they purchase any of the&nbsp;units.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Units sold by the underwriters
to the public will initially be offered at the initial public offering price set forth on the cover of this prospectus. If all of the&nbsp;units
are not sold at the initial offering price, the underwriters may change the offering price and the other selling terms. The representative
has advised us that the underwriters do not intend to make sales to discretionary accounts. Sales of any&nbsp;units made outside of the
United States may be made by affiliates of the underwriters. The offering of the&nbsp;units by the underwriters is subject to receipt
and acceptance and subject to the underwriters&rsquo; right to reject any order in whole or in part.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Over-Allotment Option</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If the underwriters sell
more&nbsp;units than the total number set forth in the table above, we have granted to the underwriters an option, exercisable for 45&nbsp;days
from the date of this prospectus, to purchase up to 2,250,000 additional&nbsp;units at the public offering price less the underwriting
discount. The underwriters may exercise this option solely for the purpose of covering over-allotments, if any, in connection with this
offering. To the extent the option is exercised, each underwriter must purchase a number of additional&nbsp;units approximately proportionate
to that underwriter&rsquo;s initial purchase commitment. Any&nbsp;units issued or sold under the option will be issued and sold on the
same terms and conditions as the other&nbsp;units that are the subject of this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Restrictions on Transfer of Certain Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We, our sponsor and our
officers and directors have agreed that, for a period of 180 days from the date of this prospectus, we and they will not, without the
prior written consent of the representative, offer, sell, contract to sell, pledge or otherwise dispose of, directly or indirectly, any&nbsp;units,
warrants, shares of common stock or any other securities convertible into, or exercisable, or exchangeable for, shares of common stock,
subject to certain exceptions. The representative in its sole discretion may release any of the securities subject to these lock-up agreements
at any time without notice. Our sponsor, officers and directors are also subject to separate transfer restrictions on their founder shares
and private placement warrants pursuant to the insider letters as described herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our sponsor, founder, officers
and directors have agreed not to transfer, assign or sell any founder shares held by them until the earlier to occur of: (1)&nbsp;one
year after the completion of our initial business combination; or (2)&nbsp;the date on which we complete a liquidation, merger, stock
exchange, reorganization or other similar transaction after our initial business combination that results in all of our public stockholders
having the right to exchange their shares of common stock for cash, securities or other property (except as described herein under &ldquo;Principal
Stockholders&thinsp;&mdash;&thinsp;Transfers of Founder Shares and Private Placement Warrants&rdquo;). Any permitted transferees would
be subject to the same restrictions and other agreements of our sponsor with respect to any founder shares. We refer to such transfer
restrictions throughout this prospectus as the lock-up. Notwithstanding the foregoing, if the closing price of our common stock equals
or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any
20 trading days within any 30-trading day period commencing at least 150&nbsp;days after our initial business combination, the founder
shares will be released from the lock-up. The private placement warrants (including the Class&nbsp;A common stock issuable upon exercise
of the private placement warrants) will not be transferable, assignable or saleable until 30&nbsp;days after the completion of our initial
business combination (except with respect to permitted transferees as described herein under the section of this prospectus entitled
 &ldquo;Principal Stockholders&thinsp;&mdash;&thinsp;Transfers of Founder Shares and Private Placement Warrants&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Pricing this Offering</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Prior to this offering,
there has been no public market for our securities. Consequently, the initial public offering price for the&nbsp;units was determined
by negotiations between us and the representative.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Among the factors considered
in determining the initial public offering price were the history and prospects of companies whose principal business is the acquisition
of other companies, prior offerings of those companies, our management, our capital structure, and currently prevailing general conditions
in the equity securities markets, including current market valuations of publicly traded companies considered comparable to our company.
We cannot assure you, however, that the price at which the&nbsp;units, Class&nbsp;A common stock or warrants will sell in the public
market after this offering will not be lower than the initial public offering price or that an active trading market in our&nbsp;units,
Class&nbsp;A common stock or warrants will develop and continue after this offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Listing of our Securities</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have applied to list
our&nbsp;units on the NYSE under the symbol &ldquo;CLBR.U.&rdquo; We cannot guarantee that our securities will be approved for listing
on the NYSE. We expect that our Class&nbsp;A common stock and warrants will be listed under the symbols &ldquo;CLBR&rdquo; and &ldquo;CLBR
WS,&rdquo; respectively, once the Class&nbsp;A common stock and warrants begin separate trading.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Commissions and Discounts</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following table shows
the underwriting discounts and commissions that we are to pay to the underwriters in connection with this offering. These amounts are
shown assuming both no exercise and full exercise of the underwriters&rsquo; over-allotment option.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Payable
    by Colombier Acquisition Corp.</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"><SUP>&nbsp;</SUP></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">No Exercise</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; vertical-align: super; padding-bottom: 1pt"><SUP>&nbsp;</SUP></TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Full Exercise</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif"><SUP>&nbsp;</SUP></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 64%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Per
    Unit<SUP>(1)</SUP></FONT></TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">0.55</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: super; width: 1%; text-align: left"><SUP>&nbsp;</SUP></TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right">0.55</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"><SUP>&nbsp;</SUP></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total<SUP>(1)</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8,250,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: super; text-align: left"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">9,487,500</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"></TD></TR>
</TABLE>


<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">Includes $0.35 per unit, or $5,250,000
                                            (or $6,037,500 if the over-allotment option is exercised in full) in the aggregate payable
                                            to the underwriters for deferred underwriting commissions to be placed in a trust account
                                            located in the United States as described herein. The deferred commissions will be released
                                            to the underwriters only on completion of an initial business combination.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In addition to the underwriting
discount, we have agreed to pay for the FINRA-related fees and expenses of the underwriters&rsquo; legal counsel and certain diligence
and other fees, which such fees and expenses are capped at an aggregate of $50,000. We will also reimburse the underwriters for background
checks on our directors, director nominees and executive officers, and certain costs associated with the roadshow process, such fee reimbursement
is not expected to exceed an aggregate of $50,000.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have also agreed to grant
B. Riley the right (the &ldquo;Right of First Refusal&rdquo;) to act as lead placement agent in any private placement, backstop or similar
financing transactions entered into or contemplated by us within 24 months following the consummation of this offering (each, an &ldquo;Other
Transaction&rdquo;). In the event B. Riley chooses to exercise the Right of First Refusal, its compensation in connection with any Other
Transaction shall be determined by separate agreement between us and B. Riley on the basis of compensation customarily paid to placement
agents in similar transactions.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">No discounts or commissions
will be paid on the sale of the private warrants.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If we do not complete our
initial business combination and subsequently liquidate, the trustee and the underwriters have agreed that they will forfeit any rights
or claims to their deferred underwriting discounts and commissions, including any accrued interest thereon, then in the trust account
upon liquidation.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Regulatory Restrictions on Purchase of Securities</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In connection with the offering,
the underwriters may purchase and sell&nbsp;units in the open market. Purchases and sales in the open market may include short sales,
purchases to cover short positions, which may include purchases pursuant to the over-allotment option and stabilizing purchases, in accordance
with Regulation&nbsp;M under the Exchange Act.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Short
                                            sales involve secondary market sales by the underwriters of a greater number of&nbsp;units
                                            than they are required to purchase in the offering.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">&ldquo;Covered&rdquo;
                                            short sales are sales of&nbsp;units in an amount up to the number of&nbsp;units represented
                                            by the underwriters&rsquo; over-allotment option.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">&ldquo;Naked&rdquo;
                                            short sales are sales of&nbsp;units in an amount in excess of the number of&nbsp;units represented
                                            by the underwriters&rsquo; over-allotment option.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Covering
                                            transactions involve purchases of&nbsp;units either pursuant to the over-allotment option
                                            or in the open market after the distribution has been completed in order to cover short positions.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">To
                                            close a naked short position, the underwriters must purchase&nbsp;units in the open market
                                            after the distribution has been completed. A naked short position is more likely to be created
                                            if the underwriters are concerned that there may be downward pressure on the price of the&nbsp;units
                                            in the open market after pricing that could adversely affect investors who purchase in the
                                            offering.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">To
                                            close a covered short position, the underwriters must purchase&nbsp;units in the open market
                                            after the distribution has been completed or must exercise the over-allotment option. In
                                            determining the source of&nbsp;units to close the covered short position, the underwriters
                                            will consider, among other things, the price of&nbsp;units available for purchase in the
                                            open market as compared to the price at which they may purchase&nbsp;units through the over-allotment
                                            option.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">Stabilizing
                                            transactions involve bids to purchase&nbsp;units so long as the stabilizing bids do not exceed
                                            a specified maximum.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Purchases to cover short
positions and stabilizing purchases, as well as other purchases by the underwriters for their own accounts, may have the effect of preventing
or retarding a decline in the market price of the&nbsp;units. They may also cause the price of the&nbsp;units to be higher than the price
that would otherwise exist in the open market in the absence of these transactions. The underwriters may conduct these transactions in
the over-the-counter market or otherwise. If the underwriters commence any of these transactions, they may discontinue them at any time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Indemnification</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have agreed to indemnify
the underwriters against certain liabilities, including liabilities under the Securities Act, or to contribute to payments the underwriters
may be required to make because of any of those liabilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Other Terms</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Other than the Right of
First Refusal described above, we are not under any contractual obligation to engage any of the underwriters to provide any services
for us after this offering, but we may do so at our discretion. However, any of the underwriters may introduce us to potential target
businesses, provide financial advisory services to us in connection with a business combination or assist us in raising additional capital
in the future, including by acting as a placement agent in a private offering or underwriting or arranging debt financing. If any of
the underwriters provide services to us after this offering, we may pay such underwriter fair and reasonable fees that would be determined
at that time in an arm&rsquo;s length negotiation; provided that no agreement will be entered into with any of the underwriters and no
fees for such services will be paid to any of the underwriters prior to the date that is 60&nbsp;days from the date of this prospectus,
unless FINRA determines that such payment would not be deemed underwriters&rsquo; compensation in connection with this offering, and
we may pay the underwriters of this offering or any entity with which they are affiliated, a finder&rsquo;s fee or other compensation
for services rendered to us in connection with the completion of a business combination. Any fees we may pay the underwriters or their
affiliates for services rendered to us after this offering may be contingent on the completion of a business combination and may include
non-cash compensation. The underwriters or their affiliates that provide these services to us may have a potential conflict of interest
given that the underwriters are entitled to the deferred portion of their underwriting compensation for this offering only if an initial
business combination is completed within the specified timeframe.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Underwriter Services and Relationship</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Some of the underwriters
and their affiliates have engaged in, and may in the future engage in, investment banking and other commercial dealings in the ordinary
course of business with us or our affiliates. They have received, or may in the future receive, customary fees and commissions for these
transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, in the ordinary
course of their business activities, the underwriters and their affiliates may make or hold a broad array of investments and actively
trade debt and equity securities (or related derivative securities) and financial instruments (including bank loans) for their own account
and for the accounts of their customers. Such investments and securities activities may involve securities and/or instruments of ours
or our affiliates. The underwriters and their affiliates may also make investment recommendations and/or publish or express independent
research views in respect of such securities or financial instruments and may hold, or recommend to clients that they acquire, long and/or
short positions in such securities and instruments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_012"></A>LEGAL MATTERS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Eversheds Sutherland (US)
LLP, Washington, D.C., has passed upon the validity of the securities offered in this prospectus on behalf of us. Reed Smith LLP, New
York, New York, advised the underwriters in connection with the offering of the securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_013"></A>EXPERTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The financial statements
of Colombier Acquisition Corp. as of February&nbsp;25, 2021 and for the period from February&nbsp;12, 2021 (inception) through February&nbsp;25,
2021 included in this prospectus have been audited by Marcum LLP, independent registered public accounting firm, as set forth in their
report, thereon (which contains an explanatory paragraph relating to substantial doubt about the ability of Colombier Acquisition Corp.
to continue as a going concern as described in Note 1 to the financial statements), appearing elsewhere in this prospectus, are included
in reliance on the report of such firm given their authority as experts in accounting and auditing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_014"></A>WHERE YOU CAN FIND ADDITIONAL
INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have filed with the SEC
a registration statement on Form&nbsp;S-1 under the Securities Act with respect to the securities we are offering by this prospectus.
This prospectus does not contain all of the information included in the registration statement. For further information about us and
our securities, you should refer to the registration statement and the exhibits and schedules filed with the registration statement.
Whenever we make reference in this prospectus to any of our contracts, agreements or other documents, the references are materially complete
but may not include a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits
attached to the registration statement for copies of the actual contract, agreement or other document.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Upon completion of this
offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports,
proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet
at the SEC&rsquo;s website at http://www.sec.gov.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<!-- Field: Split-Segment; Name: Split 012 -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>COLOMBIER ACQUISITION CORP.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_015"></A>INDEX TO FINANCIAL STATEMENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 93%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 6%; text-align: center"><B>PAGE</B></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><A HREF="#a_001">Report of Independent Registered Public Accounting Firm</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><A HREF="#a_001">F-2</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD><A HREF="#a_002">Balance Sheet <U>as of February&nbsp;25, 2021</U></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><A HREF="#a_002">F-3</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><A HREF="#a_003">Statement of Operations from February&nbsp;12, 2021 (inception) through February&nbsp;25, 2021</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><A HREF="#a_003">F-4</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD><A HREF="#a_004">Statement of Changes in Stockholder&rsquo;s Equity from February&nbsp;12, 2021 (inception) through February&nbsp;25,
    2021</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><A HREF="#a_004">F-5</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><A HREF="#a_005">Statement of Cash Flows <U>from February&nbsp;12, 2021 (inception) through February&nbsp;25, 2021</U></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><A HREF="#a_005">F-6</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD><A HREF="#a_006">Notes to Financial Statements</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><A HREF="#a_006">F-7</A></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To the Stockholder and Board of Directors of</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Colombier Acquisition Corp.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Opinion on the Financial Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We have audited the accompanying
balance sheet of Colombier Acquisition Corp. (the &ldquo;Company&rdquo;) as of February&nbsp;25, 2021, and the related statements of
operations, changes in stockholder&rsquo;s equity and cash flows for the period from February&nbsp;12, 2021 (inception) through February&nbsp;25,
2021, the related notes (collectively referred to as the &ldquo;financial statements&rdquo;). In our opinion, the financial statements
present fairly, in all material respects, the financial position of the Company as of February&nbsp;25, 2021, and the results of its
operations and its cash flows for the period from February&nbsp;12, 2021 (inception) through February&nbsp;25, 2021, in conformity with
accounting principles generally accepted in the United States of America.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Explanatory Paragraph - Going Concern</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The accompanying financial
statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 1 to the financial
statements, the Company&rsquo;s ability to execute its business plan is dependent upon its completion of the proposed initial public
offering described in Note 3 to the financial statements. The Company has a working capital deficiency as of February&nbsp;25, 2021 and
lacks the financial resources it needs to sustain operations for a reasonable period of time, which is considered to be one year from
the issuance date of the financial statements. These conditions raise substantial doubt about the Company&rsquo;s ability to continue
as a going concern. Management&rsquo;s plans with regard to these matters are also described in Notes 1 and 3. The financial statements
do not include any adjustments that might become necessary should the Company be unable to continue as a going concern.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Basis for Opinion</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">These financial statements
are the responsibility of the Company&rsquo;s management. Our responsibility is to express an opinion on the Company&rsquo;s financial
statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (&ldquo;PCAOB&rdquo;) and are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules&nbsp;and regulations of the Securities and Exchange Commission and the PCAOB.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We conducted our audit in
accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required
to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit we are required
to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness
of the Company&rsquo;s internal control over financial reporting. Accordingly, we express no such opinion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our audit included performing
procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management,
as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for
our opinion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Marcum LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Marcum LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have served as the Company&rsquo;s auditor
since 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Boston, MA</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">March&nbsp;19, 2021, except for the Fair Value
Measurements and Derivative Financial Instruments in Note 2 and Subsequent Event in Note 8, as to which the date is May 7, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_002"></A>COLOMBIER ACQUISITION CORP.<BR>
BALANCE SHEET<BR>
FEBRUARY 25, 2021</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold">ASSETS</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 86%; font-size: 10pt; text-align: left">Current assets - cash</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">25,000</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Deferred offering costs</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"></TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">91,687</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total Assets</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">116,687</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">LIABILITIES AND STOCKHOLDER&rsquo;S EQUITY</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Current liabilities</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in; font-size: 10pt; text-align: left">Accrued expenses</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">1,000</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.125in; font-size: 10pt; text-align: left">Accrued offering costs</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">91,687</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Total Liabilities</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">92,687</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; font-weight: bold">Commitments</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">Stockholder&rsquo;s Equity</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Preferred stock, $0.0001 par value; 1,000,000 shares authorized, none issued and outstanding</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&mdash;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Class&nbsp;A common stock, $0.0001 par value; 80,000,000 shares authorized; none issued
    and outstanding</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&mdash;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Class&nbsp;B common stock, $0.0001 par value; 20,000,000 shares authorized; 4,312,500
    shares issued&nbsp;and outstanding<SUP>(1)</SUP></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">431</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Additional paid-in capital</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">24,569</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Accumulated deficit</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(1,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Total Stockholder&rsquo;s Equity</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">24,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total Liabilities and Stockholder&rsquo;s
    Equity</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">116,687</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.35in; text-align: left">(1)</TD><TD STYLE="text-align: justify">Includes up to
                                            562,500 shares of Class&nbsp;B common stock subject to forfeiture if the over-allotment option
                                            is not exercised in full or in part by the underwriter (see Note 5).</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>The accompanying notes are an integral part
of the financial statements.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_003"></A>COLOMBIER ACQUISITION CORP.<BR>
STATEMENT OF OPERATIONS<BR>
FOR THE PERIOD FROM FEBRUARY 12, 2021 (INCEPTION) THROUGH FEBRUARY 25, 2021</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 86%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Formation costs</TD><TD STYLE="width: 2%; font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,000</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net loss</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(1,000</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; font-weight: bold; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">Weighted average shares outstanding, basic and diluted <SUP>(1)</SUP></TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">3,750,000</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Basic and diluted net loss per common share</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(0.00</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; font-weight: bold; text-align: left">)</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.35in; text-align: left">(1)</TD><TD STYLE="text-align: justify">Excludes up to
                                            562,500 shares of Class&nbsp;B common stock subject to forfeiture if the over-allotment option
                                            is not exercised in full or in part by the underwriter (see Note 5).</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>The accompanying notes are an integral part
of the financial statements.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_004"></A>COLOMBIER ACQUISITION CORP.<BR>
STATEMENT OF CHANGES IN STOCKHOLDER&rsquo;S EQUITY<BR>
FOR THE PERIOD FROM FEBRUARY 12, 2021 (INCEPTION) THROUGH FEBRUARY 25, 2021</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Class&nbsp;B</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Common
                                            Stock<SUP>(1)</SUP></B></P></TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center">Additional<BR> Paid-in</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center">Accumulated</TD><TD STYLE="padding-bottom: 2pt; text-align: left; font-size: 10pt; font-weight: bold; vertical-align: bottom">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center">Stockholder&rsquo;s</TD><TD STYLE="padding-bottom: 2pt; text-align: left; font-size: 10pt; font-weight: bold; vertical-align: bottom">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Shares</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Capital</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Deficit</TD><TD STYLE="padding-bottom: 2pt; text-align: left; font-size: 10pt; font-weight: bold; vertical-align: bottom">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Equity</TD><TD STYLE="padding-bottom: 2pt; text-align: left; font-size: 10pt; font-weight: bold; vertical-align: bottom">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold">Balance &ndash; February&nbsp;12, 2021 (inception)</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: right">&mdash;</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: right">&mdash;</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: right">&mdash;</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 35%; font-size: 10pt; text-align: left">Issuance of Class&nbsp;B common stock to Sponsor <SUP>(1)</SUP></TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">4,312,500</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">431</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">24,569</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">25,000</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Net loss</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(1,000</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(1,000</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Balance &ndash; February&nbsp;25, 2021</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">4,312,500</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">431</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">24,569</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(1,000</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; font-weight: bold; text-align: left">)</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">24,000</TD><TD STYLE="padding-bottom: 2pt; vertical-align: bottom; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.35in; text-align: left">(1)</TD><TD STYLE="text-align: justify">Includes up to
                                            562,500 shares of Class&nbsp;B common stock subject to forfeiture if the over-allotment option
                                            is not exercised in full or in part by the underwriter (see Note 5).</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>The accompanying notes are an integral part
of the financial statements.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_005"></A>COLOMBIER ACQUISITION CORP.<BR>
STATEMENT OF CASH FLOWS<BR>
FOR THE PERIOD FROM FEBRUARY 12, 2021 (INCEPTION) THROUGH FEBRUARY 25, 2021</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">Cash flows from Operating Activities:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 86%; font-size: 10pt; text-align: left">Net loss</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">(1,000</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.125in">Changes in operating assets and liabilities:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.25in">Accrued expenses</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt; padding-left: 0.375in">Net cash used in operating
    activities</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">Cash Flows from Financing Activities:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 1pt">Proceeds from issuance of Class&nbsp;B common stock to the Sponsor</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">25,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt; padding-left: 0.375in">Net cash provided by
    financing activities</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">25,000</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">Net Change in Cash</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: right">25,000</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Cash &ndash; Beginning</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Cash &ndash; Ending</TD><TD STYLE="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">25,000</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">Supplemental disclosure of non-cash investing and financing activities:</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Deferred offering costs included in accrued offering costs</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">91,687</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>The accompanying notes are an integral part
of the financial statements.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><A NAME="a_006"></A>NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS
OPERATIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Colombier Acquisition Corp.
(the &ldquo;Company&rdquo;) is a blank check company incorporated in Delaware on February&nbsp;12, 2021. The Company was formed for the
purpose of effectuating a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or other similar business
combination with one or more businesses (the &ldquo;Business Combination&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company is not limited
to a particular industry or sector for purposes of consummating a Business Combination. The Company is an early stage and emerging growth
company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">As of February&nbsp;25,
2021, the Company had not yet commenced any operations. All activity for the period February&nbsp;12, 2021 (inception) through February&nbsp;25,
2021 relates to the Company&rsquo;s formation and the proposed initial public offering (the &ldquo;Proposed Public Offering&rdquo;),
which is described below. The Company will not generate any operating revenues until after the completion of a Business Combination,
at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Proposed
Public Offering. The Company has selected December&nbsp;31 as its fiscal year end.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company&rsquo;s ability
to commence operations is contingent upon obtaining adequate financial resources through a proposed initial public offering of 15,000,000
units at $10.00 per unit (or 17,250,000 units if the underwriter&rsquo;s over-allotment option is exercised in full) (the &ldquo;Units&rdquo;
and, with respect to the shares of Class&nbsp;A common stock included in the Units being offered, the &ldquo;Public Shares&rdquo;) which
is discussed in Note 3 and the sale of 5,250,000 warrants (or 5,700,000 warrants if the underwriter&rsquo;s over-allotment option is
exercised in full) (the &ldquo;Private Placement Warrants&rdquo;) at a price of $1.00 per Private Placement Warrant that will close in
a private placement to Colombier Sponsor LLC (the &ldquo;Sponsor&rdquo;) simultaneously with the closing of the Proposed Public Offering
(see Note 3).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company&rsquo;s management
has broad discretion with respect to the specific application of the net proceeds of the Proposed Public Offering and the sale of the
Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a
Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company
must complete one or more initial Business Combinations with one or more operating businesses or assets with a fair market value equal
to at least 80% of the net assets held in the Trust Account (as defined below) (less any deferred underwriting commissions and taxes
payable on interest earned on the Trust Account) at the time of the signing a definitive agreement to enter a Business Combination. The
Company will only complete a Business Combination if the post-Business Combination 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 (the &ldquo;Investment Company Act&rdquo;). There is no
assurance that the Company will be able to successfully effect a Business Combination. Upon the closing of the Proposed Public Offering,
management has agreed that $10.00 per Unit sold in the Proposed Public Offering, including the proceeds from the sale of the Private
Placement Warrants, will be held in a trust account (the &ldquo;Trust Account&rdquo;) and invested in U.S. government securities, within
the meaning set forth in Section&nbsp;2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or in any open-ended
investment company that holds itself out as a money market fund meeting the conditions of Rule&nbsp;2a-7 of the Investment Company Act,
as determined by the Company, until the earlier of: (i)&nbsp;the consummation of a Business Combination or (ii)&nbsp;the distribution
of the funds in the Trust Account to the Company&rsquo;s stockholders, as described below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company will provide
its holders of the outstanding Public Shares (the &ldquo;public stockholders&rdquo;) with the opportunity to redeem all or a portion
of their Public Shares upon the completion of a Business Combination either (i)&nbsp;in connection with a stockholder meeting called
to approve the Business Combination or (ii)&nbsp;by means of a tender offer. The decision as to whether the Company will seek stockholder
approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The public stockholders
will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated
to be $10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to
the Company to pay its tax obligations). There will be no redemption rights upon the completion of a Business Combination with respect
to the Company&rsquo;s warrants. The Public Shares subject to redemption will be recorded at redemption value and classified as temporary
equity upon the completion of the Proposed Public Offering in accordance with the Financial Accounting Standards Board&rsquo;s (&ldquo;FASB&rdquo;)
Accounting Standards Codification (&ldquo;ASC&rdquo;) Topic 480 &ldquo;Distinguishing Liabilities from Equity.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company will proceed
with a Business Combination only if the Company has net tangible assets of at least $5,000,001 either prior to or upon such consummation
of a Business Combination and, if the Company seeks stockholder approval, a majority of the shares voted are voted in favor of the Business
Combination. If a stockholder vote is not required by law and the Company does not decide to hold a stockholder vote for business or
other reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the &ldquo;Amended and Restated Certificate
of Incorporation&rdquo;), conduct the redemptions pursuant to the tender offer rules&nbsp;of the U.S. Securities and Exchange Commission
(&ldquo;SEC&rdquo;) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder
approval of the transaction is required by law, or the Company decides to obtain stockholder approval for business or other reasons,
the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules&nbsp;and not pursuant to
the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the Sponsor has Sponsor
has agreed to vote its Founder Shares (as defined in Note 5) and any Public Shares purchased during or after the Proposed Public Offering
in favor of approving a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares irrespective
of whether they vote for or against the proposed transaction or don&rsquo;t vote at all.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Notwithstanding the above,
if the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer
rules, the 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 &ldquo;group&rdquo; (as defined under Section&nbsp;13
of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;)), will be restricted from redeeming its shares with
respect to more than an aggregate of 15% or more of the Public Shares, without the prior consent of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Sponsor has agreed (a)&nbsp;to
waive its redemption rights with respect to its Founder Shares and Public Shares held by it in connection with the completion of a Business
Combination, (b)&nbsp;to waive its liquidation rights with respect to the Founder Shares if the Company fails to complete a Business
Combination within 24 months from the closing of the Proposed Public Offering and (c)&nbsp;not to propose an amendment to the Amended
and Restated Certificate of Incorporation (i)&nbsp;to modify the substance or timing of the Company&rsquo;s obligation to allow redemption
in connection with the Company&rsquo;s initial Business Combination or to redeem 100% of its Public Shares if the Company does not complete
a Business Combination or (ii)&nbsp;with respect to any other provision relating to stockholders&rsquo; rights or pre-initial business
combination activity, unless the Company provides the public stockholders with the opportunity to redeem their Public Shares in conjunction
with any such amendment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company will have until
24 months from the closing of the Proposed Public Offering to complete a Business Combination (the &ldquo;Combination Period&rdquo;).
If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i)&nbsp;cease all operations
except for the purpose of winding up, (ii)&nbsp;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 its tax obligations (less up
to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding Public Shares, which redemption will
completely extinguish public stockholders&rsquo; rights as stockholders (including the right to receive further liquidating distributions,
if any), and (iii)&nbsp;as promptly as reasonably possible following such redemption, subject to the approval of the Company&rsquo;s
remaining stockholders and the Company&rsquo;s board of directors, dissolve and liquidate, subject in each case to the Company&rsquo;s
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 the Company&rsquo;s warrants, which will expire worthless if the Company fails to
complete a Business Combination within the Combination Period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Sponsor has agreed to
waive its liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination
Period. However, if the Sponsor acquires Public Shares in or after the Proposed Public Offering, such Public Shares will be entitled
to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period.
The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 6) held in the Trust Account in
the event the Company does not complete a Business Combination within in the Combination Period and, in such event, such amounts will
be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the
event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than
the Proposed Public Offering price per Unit ($10.00).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In order to protect the
amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party
for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering
into a transaction agreement, reduce the amount of funds in the Trust Account to below (1)&nbsp;$10.00 per Public Share or (2)&nbsp;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 monies held in the Trust
Account nor will it apply to any claims under the Company&rsquo;s indemnity of the underwriters of the Proposed Public Offering against
certain liabilities, including liabilities under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;). Moreover,
in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the
extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify
the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except the Company&rsquo;s independent
registered public accounting firm), prospective target businesses or other entities with which the Company does business, execute agreements
with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Going Concern Consideration</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At February&nbsp;25, 2021,
the Company had $25,000 in cash and a working capital deficit of $67,687. The Company has incurred and expects to continue to incur significant
costs in pursuit of its financing and acquisition plans. These conditions raise substantial doubt about the Company&rsquo;s ability to
continue as a going concern for a period of time within one year after the date that the financial statements are issued. Management
plans to address this uncertainty through the Proposed Public Offering as discussed in Note 3. There is no assurance that the Company&rsquo;s
plans to raise capital or to consummate a Business Combination will be successful or successful within the Combination Period. The financial
statements do not include any adjustments that might result from the outcome of this uncertainty.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Risks and Uncertainties</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Management is currently
evaluating the impact of the COVID-19 pandemic and has concluded that while it is reasonably possible that the virus could have a negative
effect on the Company&rsquo;s financial position, results of its operations, close of the Proposed Public Offering, and/or search for
a target company, the specific impact is not readily determinable as of the date of these financial statements. The financial statements
do not include any adjustments that might result from the outcome of this uncertainty.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Basis of Presentation</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The accompanying financial
statements are presented in conformity with accounting principles generally accepted in the United States of America (&ldquo;GAAP&rdquo;)
and pursuant to the rules&nbsp;and regulations of the SEC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Emerging Growth Company</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company is an &ldquo;emerging
growth company,&rdquo; as defined in Section&nbsp;2(a)&nbsp;of the Securities Act, as modified by the Jumpstart Our Business Startups
Act of 2012 (the &ldquo;JOBS Act&rdquo;), and it may take advantage of certain exemptions from various reporting requirements that are
applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply
with the independent registered public accounting firm attestation requirements of Section&nbsp;404 of the Sarbanes-Oxley Act, reduced
disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements
of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously
approved.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Further, Section&nbsp;102(b)(1)&nbsp;of
the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until
private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class
of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS
Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging
growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition
period, which means that when a standard is issued or revised and it has different application dates for public or private companies,
the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised
standard. This may make comparison of the Company&rsquo;s financial statements with another public company, which is neither an emerging
growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because
of the potential differences in accounting standards used.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Use of Estimates</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The preparation of financial
statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues
and expenses during the reporting period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Making estimates requires
management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation
or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate,
could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly
from those estimates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Cash and Cash Equivalents</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company considers all
short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have
any cash equivalents as of February&nbsp;25, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Deferred Offering Costs</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Deferred offering costs
consist of legal, accounting and other expenses incurred through the balance sheet date that are directly related to the Proposed Public
Offering and that will be charged to stockholder&rsquo;s equity upon the completion of the Proposed Public Offering. Should the Proposed
Public Offering prove to be unsuccessful, these deferred costs, as well as additional expenses incurred, will be charged to operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Income Taxes</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company complies with
the accounting and reporting requirements of ASC Topic 740, &ldquo;Income Taxes,&rdquo; which requires an asset and liability approach
to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between
the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted
tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are
established, when necessary, to reduce deferred tax assets to the amount expected to be realized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">ASC Topic 740 prescribes
a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or
expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained
upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits, if
any, as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of February&nbsp;25,
2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation
from its position. The Company is subject to income tax examinations by major taxing authorities since inception.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The provision for income
taxes was deemed to be de minimis for the period from February&nbsp;12, 2021 (inception) through February&nbsp;25, 2021. The Company&rsquo;s
deferred tax assets were deemed to be de minimis as of February&nbsp;25, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Net Loss Per Common Share</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Net loss per share of common
stock is computed by dividing net loss by the weighted average number of common shares outstanding during the period, excluding shares
of common stock subject to forfeiture. Weighted average shares were reduced for the effect of an aggregate of 562,500 shares of Class&nbsp;B
common stock that are subject to forfeiture if the over-allotment option is not exercised by the underwriter (see Note 5). At February&nbsp;25,
2021, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into common
stock and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the
period presented.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Fair Value of Financial Instruments</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The fair value of the Company&rsquo;s
assets and liabilities, which qualify as financial instruments under ASC Topic&nbsp;820, &ldquo;Fair Value Measurement,&rdquo; approximates
the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Fair Value Measurements </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Fair value is defined as the price that would
be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement
date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives
the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the
lowest priority to unobservable inputs (Level 3 measurements). These tiers include: &bull; Level 1, defined as observable inputs such
as quoted prices (unadjusted) for identical instruments in active markets; &bull; Level 2, defined as inputs other than quoted prices
in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or
quoted prices for identical or similar instruments in markets that are not active; and &bull; Level 3, defined as unobservable inputs
in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from
valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the
inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair
value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the
fair value measurement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Derivative Financial Instruments </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company evaluates its financial instruments
to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic
815, &quot;Derivatives and Hedging&quot;. Derivative instruments are initially recorded at fair value on the grant date and re-valued
at each reporting date, with changes in the fair value reported in the statements of operations. Derivative assets and liabilities are
classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument
could be required within 12 months of the balance sheet date.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Recent Accounting Standards</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Management does not believe
that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company&rsquo;s
financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>NOTE 3. PROPOSED PUBLIC OFFERING</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to the Proposed
Public Offering, the Company will offer for sale up to 15,000,000 Units (or 17,250,000&nbsp;Units if the underwriter&rsquo;s overallotment
option is exercised in full) at a purchase price of $10.00 per Unit. Each Unit will consist of one share of the Company&rsquo;s Class&nbsp;A
common stock and one-third of one redeemable warrant (&ldquo;Public Warrant&rdquo;). Each Public Warrant will entitle the holder to purchase
one share of Class&nbsp;A common stock at an exercise price of $11.50 per whole share (see Note 7).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>NOTE 4. PRIVATE PLACEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Sponsor has committed
to purchase an aggregate of 5,250,000 Private Placement Warrants (or 5,700,000 Private Placement Warrants if the underwriters&rsquo;
over-allotment option is exercised in full) at a price of $1.00 per Private Placement Warrant, for an aggregate purchase price of $5,250,000
(or $5,700,000 if the underwriters&rsquo; over-allotment option is exercised in full), in a private placement that will occur simultaneously
with the closing of the Proposed Public Offering. Each Private Placement Warrant is exercisable to purchase one Class&nbsp;A common stock
at a price of $11.50 per share, subject to adjustment (see Note 7). A portion of the proceeds from the Private Placement Warrants will
be added to the proceeds from the Proposed Public Offering to be held in the Trust Account. If the Company does not complete a Business
Combination within the Combination Period, the proceeds from the sale of the Private Placement Warrants will be used to fund the redemption
of the Public Shares (subject to the requirements of applicable law) and the Private Placement Warrants will expire worthless.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>NOTE 5. RELATED PARTY TRANSACTIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Founder Shares</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On February&nbsp;15, 2021,
the Sponsor purchased 4,312,500 shares (the &ldquo;Founder Shares&rdquo;) of the Company&rsquo;s Class&nbsp;B common stock for an aggregate
price of $25,000. The Founder Shares include an aggregate of up to 562,500 shares subject to forfeiture by the Sponsor to the extent
that the underwriter&rsquo;s over-allotment is not exercised in full or in part, so that the Sponsor will collectively own, on an as-converted
basis, 20% of the Company&rsquo;s issued and outstanding shares after the Proposed Public Offering (assuming the Sponsor does not purchase
any Public Shares in the Proposed Public Offering).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Sponsor has agreed,
subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier to occur of: (1)&nbsp;one
year after the completion of a Business Combination or (B)&nbsp;subsequent to a Business Combination, (x)&nbsp;if the last reported sale
price of the Class&nbsp;A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations,
recapitalizations and the like) for any 20&nbsp;trading days within any 30-trading day period commencing at least 150 days after a Business
Combination, or (y)&nbsp;the date on which the Company completes a liquidation, merger, capital stock exchange or other similar transaction
that results in all of the Company&rsquo;s stockholders having the right to exchange their shares of common stock for cash, securities
or other property.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B><I>Administrative
Services Agreement</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company intends to enter
into an agreement, commencing on the effective date of the Proposed Public Offering through the earlier of the Company&rsquo;s consummation
of a Business Combination and its liquidation, to pay an affiliate of the Sponsor a total of up to $10,000 per month for office space,
administrative and support services.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Promissory Note &mdash; Related Party</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On February&nbsp;23, 2021,
the Sponsor agreed to loan the Company an aggregate of up to $300,000 to cover expenses related to the Proposed Public Offering pursuant
to a promissory note (the &ldquo;Promissory Note&rdquo;). The Promissory Note is non-interest bearing and is payable on the earlier of
(i)&nbsp;December&nbsp;31, 2021, or (ii)&nbsp;the consummation of the Proposed Public Offering. As of February&nbsp;25, 2021, the Company
had no amount outstanding under the Promissory Note.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Related Party Loans</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In order to finance transaction
costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor or certain of the Company&rsquo;s directors
and officers may, but are not obligated to, loan the Company funds as may be required (&ldquo;Working Capital Loans&rdquo;). If the Company
completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released
to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that
a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working
Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing,
the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans.
The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender&rsquo;s
discretion, up to $1,500,000 of such Working Capital Loans may be convertible into warrants of the post-Business Combination entity at
a price of $1.00 per warrant. The warrants would be identical to the Private Placement Warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>NOTE 6. COMMITMENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Registration Rights</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The holders of the Founder
Shares, Private Placement Warrants and any warrants that may be issued upon conversion of the Working Capital Loans (and any shares of
Class&nbsp;A common stock issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion
of Working Capital Loans and upon conversion of the Founder Shares) will be entitled to registration rights pursuant to a registration
rights agreement to be signed prior to or on the effective date of the Proposed Public offering requiring the Company to register such
securities for resale (in the case of the Founder Shares, only after conversion to shares of our Class&nbsp;A common stock). The holders
of these securities will be entitled to make up to three demands, excluding short form registration demands, that the Company register
such securities. In addition, the holders have certain &ldquo;piggy-back&rdquo; registration rights with respect to registration statements
filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities
pursuant to Rule&nbsp;415 under the Securities Act. However, the registration rights agreement will provide that the Company will not
be required to effect or permit any registration or cause any registration statement to become effective until termination of the applicable
lock-up period. The registration rights agreement does not contain liquidated damages or other cash settlement provisions resulting from
delays in registering the Company&rsquo;s securities. The Company will bear the expenses incurred in connection with the filing of any
such registration statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Underwriting Agreement</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company will grant the
underwriter a 45-day option to purchase up to 2,250,000 additional Units to cover over-allotments at the Proposed Public Offering price,
less the underwriting discounts and commissions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The underwriter will be
entitled to a cash underwriting discount of $0.20 per Unit, or $3,000,000 in the aggregate (or $3,450,000 if the underwriters&rsquo;
over-allotment option is exercised in full), payable upon the closing of the Proposed Public Offering. In addition, the underwriters
will be entitled to a deferred fee of $0.35 per Unit, or $5,250,000 in the aggregate (or $6,037,500 in the aggregate if the underwriters&rsquo;
over-allotment option is exercised in full). The deferred fee will become payable to the underwriter from the amounts held in the Trust
Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Farvahar Capital LLC (&ldquo;Farvahar
Capital&rdquo;), a FINRA-registered broker dealer is acting as an advisor to the Company in connection with the Public Offering. There
will be an underwriting discount of two percent (2.0%) (the &ldquo;Initial Underwriting Fee&rdquo;) which shall be paid in cash at the
Closing. The Sponsor, the Company, and B. Riley (the representative of underwriters) have agreed that a portion of the Initial Underwriting
Fee will be allocated to Farvahar Capital in connection with a separate agreement between Farvahar Capital and the Company. Farvahar
Capital is not acting as an underwriter in connection with the Public Offering, and accordingly, Farvahar is neither purchasing Units
nor offering Units to the public in connection with the Public Offering, and is not otherwise participating in the Public Offering as
defined under FINRA Rule&nbsp;5110. Payment to Farvahar Capital for acting as an advisor to the Company in connection with the Public
Offering in an aggregate amount equal to 25% of the fee payable to the underwriters upon consummation of the Public Offering (excluding
the deferred underwriting commissions). The underwriters have agreed to pay such fees to Farvahar Capital in respect of the provision
of such advisory services.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition to the underwriting
discount, the Company has agreed to pay for the FINRA-related fees and expenses of the underwriters&rsquo; legal counsel and certain
diligence and other fees, which such fees and expenses are capped at an aggregate of $50,000. Company will also reimburse the underwriters
for background checks on our directors, director nominees and executive officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company may engage Farvahar
Capital, or another affiliate of the Sponsor group, as the Company&rsquo;s lead financial advisor in connection with the Initial Business
Combination and may pay such affiliate a customary financial advisory fee in an amount that constitutes a market standard financial advisory
fee for comparable transactions. Any fee in connection with such engagement may be conditioned upon the completion of such transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>NOTE 7. STOCKHOLDER&rsquo;S EQUITY AND WARRANTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B><I>Preferred Stock </I></B>&mdash;
The Company is authorized to issue 1,000,000 shares of $0.0001 par value preferred stock. At February&nbsp;25, 2021, there were no shares
of preferred stock issued or outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B><I>Class&nbsp;A Common
Stock</I></B> &mdash; The Company is authorized to issue up to 80,000,000 shares of Class&nbsp;A, $0.0001 par value common stock. Holders
of the Company&rsquo;s common stock are entitled to one vote for each share. At February&nbsp;25, 2021, there were no shares of Class&nbsp;A
common stock issued or outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B><I>Class&nbsp;B Common
Stock &mdash;</I></B> The Company is authorized to issue up to 20,000,000 shares of Class&nbsp;B, $0.0001 par value common stock. Holders
of the Company&rsquo;s common stock are entitled to one vote for each share. At January&nbsp;25, 2021, there were 4,312,500 shares of
Class&nbsp;B common stock issued and outstanding, of which an aggregate of up to 562,500 shares are subject to forfeiture to the extent
that the underwriters&rsquo; over-allotment option is not exercised in full or in part so that the Sponsor will own 20% of the Company&rsquo;s
issued and outstanding common stock after the Proposed Public Offering (assuming Sponsor does not purchase any Public Shares in the Proposed
Public Offering).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Holders of Class&nbsp;A
common stock and Class&nbsp;B common stock will vote together as a single class on all other matters submitted to a vote of stockholders,
except as required by law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The shares of Class&nbsp;B
common stock will automatically convert into shares of Class&nbsp;A common stock at the time of a Business Combination, or earlier at
the option of the holder, on a one-for-one basis, subject to adjustment as provided herein. In the case that additional shares of Class&nbsp;A
common stock, or equity-linked securities, are issued or deemed issued in excess of the amounts issued in the Proposed Public Offering
and related to the closing of a Business Combination, the ratio at which the shares of Class&nbsp;B common stock will convert into shares
of Class&nbsp;A common stock will be adjusted (unless the holders of a majority of the issued and outstanding shares of our Class&nbsp;B
common stock agree to waive such anti-dilution adjustment with respect to any such issuance or deemed issuance) so that the number of
shares of Class&nbsp;A common stock issuable upon conversion of all shares of Class&nbsp;B common stock will equal, in the aggregate,
on an as-converted basis, 20% of the sum of all shares of common stock issued and outstanding upon the completion of the Proposed Public
Offering, plus all shares of our Class&nbsp;A common stock and equity-linked securities issued or deemed issued in connection with a
Business Combination, excluding any shares or equity-linked securities issued, or to be issued, to any seller in our a Business Combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><B><I>Warrants &mdash; </I></B>Public
Warrants may only be exercised for a whole number of shares. No fractional shares will be issued upon exercise of the Public Warrants.
The Public Warrants will become exercisable on the later of (a)&nbsp;30&nbsp;days after the consummation of a Business Combination or
(b)&nbsp;12 months from the closing of the Proposed Public Offering. The Public Warrants will expire five years from the consummation
of a Business Combination or earlier upon redemption or liquidation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company will not be
obligated to deliver any Class&nbsp;A common stock pursuant to the exercise of a Public Warrant and will have no obligation to settle
such Public Warrant exercise unless a registration statement under the Securities Act covering the issuance of the Class&nbsp;A common
stock issuable upon exercise of the Public Warrants is then effective and a prospectus relating thereto is current, subject to the Company
satisfying its obligations with respect to registration. No warrant will be exercisable and the Company will not be obligated to issue
shares of Class&nbsp;A common stock upon exercise of a warrant unless Class&nbsp;A common stock issuable upon such warrant exercise has
been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the
warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company has agreed that
as soon as practicable, but in no event later than 15 business days after the closing of a Business Combination, it will use its commercially
reasonable efforts to file with the SEC a registration statement covering the issuance, under the Securities Act, of the Class&nbsp;A
common stock issuable upon exercise of the warrants. The Company will use its commercially reasonable efforts to cause the same to become
effective within 60 business days after the closing of a Business Combination and to maintain the effectiveness of such registration
statement, and a current prospectus relating thereto, until the expiration of the warrants in accordance with the provisions of the warrant
agreement. If any such registration statement has not been declared effective by the 60<SUP>th</SUP> business day following the closing
of a Business Combination, holders of the warrants will have the right, during the period beginning on the 61<SUP>st</SUP> business day
after the closing of a Business Combination and ending upon such registration statement being declared effective by the SEC, and during
any other period when the company fails to have maintained an effective registration statement covering the issuance of the shares of
Class&nbsp;A common stock issuable upon exercise of the warrants, to exercise such warrants on a &ldquo;cashless basis.&rdquo; Notwithstanding
the above, if the shares of Class&nbsp;A common stock are, at the time of any exercise of a warrant, not listed on a national securities
exchange such that they satisfy the definition of a &ldquo;covered security&rdquo; under Section&nbsp;18(b)(1)&nbsp;of the Securities
Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a &ldquo;cashless basis&rdquo;
in accordance with Section&nbsp;3(a)(9)&nbsp;of the Securities Act and, in the event the Company so elect, the Company will not be required
to file or maintain in effect a registration statement, but will use its commercially reasonable efforts to register or qualify the shares
under applicable blue sky laws to the extent an exemption is not available.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Once the warrants become
exercisable, the Company may redeem the Public Warrants:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">in whole and not in part;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">at a price of $0.01 per warrant;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">upon not less than 30&nbsp;days&rsquo;
                                            prior written notice of redemption given after the warrants become exercisable to each warrant
                                            holder; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify">if, and only if, the reported
                                            last sale price of the Class&nbsp;A common stock equals or exceeds $18.00 per share (as adjusted
                                            for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any
                                            20 trading days within a 30-trading day period commencing once the warrants become exercisable
                                            and ending three business days before the Company sends the notice of redemption to the warrant
                                            holders.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If and when the warrants
become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying
securities for sale under all applicable state securities laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If the Company calls the
Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do
so on a &ldquo;cashless basis,&rdquo; as described in the warrant agreement. The exercise price and number of shares of Class&nbsp;A
common stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend,
or recapitalization, reorganization, merger or consolidation. However, except as described below, the warrants will not be adjusted for
issuance of Class&nbsp;A common stock at a price below its exercise price. Additionally, in no event will the Company be required to
net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company
liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants,
nor will they receive any distribution from the Company&rsquo;s assets held outside of the Trust Account with the respect to such warrants.
Accordingly, the warrants may expire worthless.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Private Placement Warrants
will be identical to the Public Warrants underlying the Units being sold in the Proposed Public Offering, except that the Private Placement
Warrants will and the common shares issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable
or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private
Placement Warrants will be exercisable on a cashless basis and will be non-redeemable so long as they are held by the initial purchasers
or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or their permitted
transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the
Public Warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>NOTE 8. SUBSEQUENT EVENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company evaluated subsequent
events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon
this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements
other than as disclosed below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On April 12, 2021, the SEC
issued a statement with respect to the accounting for warrants issued by special purchase acquisition companies. In light of the SEC
Staff's Statement, the Company has determined that the fair value of the warrants should be classified as a warrant liability on the
Company's balance sheet as of the closing of the Proposed Public Offering that will be filed on Form 8-K. Subsequent changes to the fair
value of the warrants will be recorded in the Company's statement of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>15,000,000 Units</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Colombier Acquisition Corp.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>P R E L I M I N A R Y&nbsp;&nbsp;&nbsp;P R
O S P E C T U S</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&numsp;, 2021</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>B. Riley Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Until&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;,
2021 (25&nbsp;days after the date of this prospectus), all dealers that buy, sell or trade shares of our common stock, whether or not
participating in this offering, may be required to deliver a prospectus. This is in addition to the dealers&rsquo; obligation to deliver
a prospectus when acting as underwriters and with respect to their unsold allotments or subscriptions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 147 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART&nbsp;II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION NOT REQUIRED IN PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;13.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Other Expenses
of Issuance and Distribution.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The estimated expenses payable by us in connection
with the offering described in this registration statement (other than the underwriting discount and commissions) will be as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 90%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 84%; text-align: left">SEC/FINRA&nbsp;expenses</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 12%; font: 10pt Times New Roman, Times, Serif; text-align: right">45,195</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Accounting&nbsp;fees&nbsp;and&nbsp;expenses</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">40,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Printing&nbsp;and&nbsp;engraving&nbsp;expenses</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">35,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Travel&nbsp;and&nbsp;road&nbsp;show&nbsp;expenses</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">20,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Directors&nbsp;and&nbsp;officers&nbsp;insurance&nbsp;premiums(1)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">650,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Legal&nbsp;fees&nbsp;and&nbsp;expenses</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">300,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">NYSE&nbsp;listing&nbsp;and&nbsp;filing&nbsp;fees</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">85,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Miscellaneous</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">64,805</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Total</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,240,000</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">This amount represents the approximate
                                            amount of annual director and officer liability insurance premiums the registrant anticipates
                                            paying following the completion of its initial public offering and until it completes a business
                                            combination.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;14.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Indemnification
of Directors and officers.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation will provide that all of our directors, officers, employees and agents shall be entitled to be indemnified
by us to the fullest extent permitted by Section&nbsp;145 of the DGCL. Section&nbsp;145 of the DGCL concerning indemnification of officers,
directors, employees and agents is set forth below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Section&nbsp;145.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Indemnification
of officers, directors, employees and agents; insurance.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(a)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;A
corporation shall have power to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending
or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the
right of the corporation) by reason of the fact that the person is or was a director, officer, employee or agent of the corporation,
or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise, against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement
actually and reasonably incurred by the person in connection with such action, suit or proceeding if the person acted in good faith and
in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any
criminal action or proceeding, had no reasonable cause to believe the person&rsquo;s conduct was unlawful. The termination of any action,
suit or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself,
create a presumption that the person did not act in good faith and in a manner which the person reasonably believed to be in or not opposed
to the best interests of the corporation, and, with respect to any criminal action or proceeding, had reasonable cause to believe that
the person&rsquo;s conduct was unlawful.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(b)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;A
corporation shall have power to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending
or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that the person
is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director,
officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses (including
attorneys&rsquo; fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action or
suit if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of
the corporation and except that no indemnification shall be made in respect of any claim, issue or matter as to which such person shall
have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery or the court in which such
action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all the circumstances
of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Court of Chancery or such other court
shall deem proper.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(c)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;To
the extent that a present or former director or officer of a corporation has been successful on the merits or otherwise in defense of
any action, suit or proceeding referred to in subsections (a)&nbsp;and (b)&nbsp;of this section, or in defense of any claim, issue or
matter therein, such person shall be indemnified against expenses (including attorneys&rsquo; fees) actually and reasonably incurred
by such person in connection therewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(d)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Any
indemnification under subsections (a)&nbsp;and (b)&nbsp;of this section (unless ordered by a court) shall be made by the corporation
only as authorized in the specific case upon a determination that indemnification of the present or former director, officer, employee
or agent is proper in the circumstances because the person has met the applicable standard of conduct set forth in subsections (a)&nbsp;and
(b)&nbsp;of this section. Such determination shall be made, with respect to a person who is a director or officer at the time of such
determination, (1)&nbsp;by a majority vote of the directors who are not parties to such action, suit or proceeding, even though less
than a quorum, or (2)&nbsp;by a committee of such directors designated by majority vote of such directors, even though less than a quorum,
or (3)&nbsp;if there are no such directors, or if such directors so direct, by independent legal counsel in a written opinion, or (4)&nbsp;by
the stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(e)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Expenses
(including attorneys&rsquo; fees) incurred by an officer or director in defending any civil, criminal, administrative or investigative
action, suit or proceeding may be paid by the corporation in advance of the final disposition of such action, suit or proceeding upon
receipt of an undertaking by or on behalf of such director or officer to repay such amount if it shall ultimately be determined that
such person is not entitled to be indemnified by the corporation as authorized in this section. Such expenses (including attorneys&rsquo;
fees) incurred by former officers and directors or other employees and agents may be so paid upon such terms and conditions, if any,
as the corporation deems appropriate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(f)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
indemnification and advancement of expenses provided by, or granted pursuant to, the other subsections of this section shall not be deemed
exclusive of any other rights to which those seeking indemnification or advancement of expenses may be entitled under any bylaw, agreement,
vote of stockholders or disinterested directors or otherwise, both as to action in such person&rsquo;s official capacity and as to action
in another capacity while holding such office. A right to indemnification or to advancement of expenses arising under a provision of
the certificate of incorporation or a bylaw shall not be eliminated or impaired by an amendment to such provision after the occurrence
of the act or omission that is the subject of the civil, criminal, administrative or investigative action, suit or proceeding for which
indemnification or advancement of expenses is sought, unless the provision in effect at the time of such act or omission explicitly authorizes
such elimination or impairment after such action or omission has occurred.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(g)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;A
corporation shall have power to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or
agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another
corporation, partnership, joint venture, trust or other enterprise against any liability asserted against such person and incurred by
such person in any such capacity, or arising out of such person&rsquo;s status as such, whether or not the corporation would have the
power to indemnify such person against such liability under this section.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(h)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;For
purposes of this section, references to &ldquo;the corporation&rdquo; shall include, in addition to the resulting corporation, any constituent
corporation (including any constituent of a constituent) absorbed in a consolidation or merger which, if its separate existence had continued,
would have had power and authority to indemnify its directors, officers, and employees or agents, so that any person who is or was a
director, officer, employee or agent of such constituent corporation, or is or was serving at the request of such constituent corporation
as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, shall stand
in the same position under this section with respect to the resulting or surviving corporation as such person would have with respect
to such constituent corporation if its separate existence had continued.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(i)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;For
purposes of this section, references to &ldquo;other enterprises&rdquo; shall include employee benefit plans; references to &ldquo;fines&rdquo;
shall include any excise taxes assessed on a person with respect to any employee benefit plan; and references to &ldquo;serving at the
request of the corporation&rdquo; shall include any service as a director, officer, employee or agent of the corporation which imposes
duties on, or involves services by, such director, officer, employee or agent with respect to an employee benefit plan, its participants
or beneficiaries; and a person who acted in good faith and in a manner such person reasonably believed to be in the interest of the participants
and beneficiaries of an employee benefit plan shall be deemed to have acted in a manner &ldquo;not opposed to the best interests of the
corporation&rdquo; as referred to in this section.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(j)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
indemnification and advancement of expenses provided by, or granted pursuant to, this section shall, unless otherwise provided when authorized
or ratified, continue as to a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit of the
heirs, executors and administrators of such a person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(k)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
Court of Chancery is hereby vested with exclusive jurisdiction to hear and determine all actions for advancement of expenses or indemnification
brought under this section or under any by law, agreement, vote of stockholders or disinterested directors, or otherwise. The Court of
Chancery may summarily determine a corporation&rsquo;s obligation to advance expenses (including attorneys&rsquo; fees).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In connection with this
registration statement, we have undertaken that insofar as indemnification for liabilities arising under the Securities Act may be permitted
to our directors, officers, and controlling persons pursuant to the foregoing provisions, or otherwise, we have been advised that, in
the opinion of the SEC, such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
In the event that a claim for indemnification against such liabilities (other than the payment of expenses incurred or paid by a director,
officer or controlling person in a successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered, we will, unless in the opinion of its counsel the matter has been settled
by controlling precedent, submit to the court of appropriate jurisdiction the question whether such indemnification by it is against
public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue. See Item&nbsp;17 &ldquo;Undertakings&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In accordance with Section&nbsp;102(b)(7)&nbsp;of
the DGCL, our amended and restated certificate of incorporation, will provide that no director shall be personally liable to us or any
of our stockholders for monetary damages resulting from breaches of their fiduciary duty as directors, except to the extent such limitation
on or exemption from liability is not permitted under the DGCL. The effect of this provision of our amended and restated certificate
of incorporation is to eliminate our rights and those of our stockholders (through stockholders&rsquo; derivative suits on our behalf)
to recover monetary damages against a director for breach of the fiduciary duty of care as a director, including breaches resulting from
negligent or grossly negligent behavior, except, as restricted by Section&nbsp;102(b)(7)&nbsp;of the DGCL. However, this provision does
not limit or eliminate our rights or the rights of any stockholder to seek non-monetary relief, such as an injunction or rescission,
in the event of a breach of a director&rsquo;s duty of care.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our amended and restated
certificate of incorporation will also provide that we will, to the fullest extent authorized or permitted by applicable law, indemnify
our current and former officers and directors, as well as those persons who, while directors or officers of our corporation, are or were
serving as directors, officers, employees or agents of another entity, trust or other enterprise, including service with respect to an
employee benefit plan, in connection with any threatened, pending or completed proceeding, whether civil, criminal, administrative or
investigative, against all expense, liability and loss (including, without limitation, attorney&rsquo;s fees, judgments, fines, ERISA
excise taxes and penalties and amounts paid in settlement) reasonably incurred or suffered by any such person in connection with any
such proceeding. Notwithstanding the foregoing, a person eligible for indemnification pursuant to our amended and restated certificate
of incorporation will be indemnified by us in connection with a proceeding initiated by such person only if such proceeding was authorized
by our board of directors, except for proceedings to enforce rights to indemnification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The right to indemnification
which will be conferred by our amended and restated certificate of incorporation is a contract right that includes the right to be paid
by us the expenses incurred in defending or otherwise participating in any proceeding referenced above in advance of its final disposition,
provided, however, that if the DGCL requires, an advancement of expenses incurred by our officer or director (solely in the capacity
as an officer or director of our corporation) will be made only upon delivery to us of an undertaking, by or on behalf of such officer
or director, to repay all amounts so advanced if it is ultimately determined that such person is not entitled to be indemnified for such
expenses under our amended and restated certificate of incorporation or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The rights to indemnification
and advancement of expenses will not be deemed exclusive of any other rights which any person covered by our amended and restated certificate
of incorporation may have or hereafter acquire under law, our amended and restated certificate of incorporation, our bylaws, an agreement,
vote of stockholders or disinterested directors, or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If the DGCL is amended to
authorize corporate action further eliminating or limiting the liability of directors, then, in accordance with our amended and restated
certificate of incorporation, the liability of our directors to us or our stockholders will be eliminated or limited to the fullest extent
authorized by the DGCL, as so amended. Any repeal or amendment of provisions of our amended and restated certificate of incorporation
affecting indemnification rights, whether by our stockholders or by changes in law, or the adoption of any other provisions inconsistent
therewith, will (unless otherwise required by applicable law) be prospective only, except to the extent such amendment or change in law
permits us to provide broader indemnification rights on a retroactive basis, and will not in any way diminish or adversely affect any
right or protection existing at the time of such repeal or amendment or adoption of such inconsistent provision with respect to any act
or omission occurring prior to such repeal or amendment or adoption of such inconsistent provision. Our amended and restated certificate
of incorporation will also permit us, to the extent and in the manner authorized or permitted by law, to indemnify and to advance expenses
to persons other that those specifically covered by our amended and restated certificate of incorporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our bylaws, which we intend
to adopt immediately prior to the closing of this offering, include the provisions relating to advancement of expenses and indemnification
rights consistent with those which will be set forth in our amended and restated certificate of incorporation. In addition, our bylaws
provide for a right of indemnity to bring a suit in the event a claim for indemnification or advancement of expenses is not paid in full
by us within a specified period of time. Our bylaws also permit us to purchase and maintain insurance, at our expense, to protect us
and/or any director, officer, employee or agent of our corporation or another entity, trust or other enterprise against any expense,
liability or loss, whether or not we would have the power to indemnify such person against such expense, liability or loss under the
DGCL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Any repeal or amendment
of provisions of our bylaws affecting indemnification rights, whether by our board of directors, stockholders or by changes in applicable
law, or the adoption of any other provisions inconsistent therewith, will (unless otherwise required by applicable law) be prospective
only, except to the extent such amendment or change in law permits us to provide broader indemnification rights on a retroactive basis,
and will not in any way diminish or adversely affect any right or protection existing thereunder with respect to any act or omission
occurring prior to such repeal or amendment or adoption of such inconsistent provision.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We will enter into indemnification
agreements with each of our officers and directors a form of which is to be filed as an exhibit to this registration statement. These
agreements will require us to indemnify these individuals to the fullest extent permitted under Delaware law against liabilities that
may arise by reason of their service to us, and to advance expenses incurred as a result of any proceeding against them as to which they
could be indemnified.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to the Underwriting
Agreement to be filed as Exhibit&nbsp;1.1 to this registration statement, we have agreed to indemnify the underwriters and the underwriters
have agreed to indemnify us against certain civil liabilities that may be incurred in connection with this offering, including certain
liabilities under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;15.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Recent Sales
of Unregistered Securities.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">On February&nbsp;15,&nbsp;2021,
Colombier Sponsor LLC, purchased an aggregate of 4,312,500 founder shares, for an aggregate offering price of $25,000 at an average purchase
price of approximately $0.006 per share. The number of founder shares issued was determined based on the expectation that the founder
shares would represent 20% of the outstanding shares of common stock upon completion of this offering. Such securities were issued in
connection with our organization pursuant to the exemption from registration contained in Section&nbsp;4(a)(2)&nbsp;of the Securities
Act. Colombier Sponsor LLC is an accredited investor for purposes of Rule&nbsp;501 of Regulation&nbsp;D.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, Colombier Sponsor
LLC has subscribed to purchase from us an aggregate of 5,250,000 private placement warrants (or 5,700,000 warrants if the underwriters&rsquo;
option to purchase additional&nbsp;units is exercised in full) at $1.00 per warrant (for an aggregate purchase price of $5,250,000 or
$5,700,000 if the underwriters&rsquo; option to purchase additional&nbsp;units is exercised in full). This purchase will take place on
a private placement basis simultaneously with the completion of our initial public offering. Any such issuances will be made pursuant
to the exemption from registration contained in Section&nbsp;4(a)(2)&nbsp;of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">No underwriting discounts
or commissions were paid with respect to such sales.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;16.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Exhibits
and Financial Statement Schedules.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a)&nbsp;<I>Exhibits</I>.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
following exhibits are being filed herewith:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
<TD STYLE="white-space: nowrap; width: 8%; border-bottom: black 1pt solid; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit&nbsp;</B></FONT> </TD>
<TD STYLE="white-space: nowrap; width: 2%; border-bottom: white 1pt solid; text-align: center"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; width: 90%; border-bottom: black 1pt solid; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description
</B></FONT> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.25pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921074307/tm2110158d4_ex1-1.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.1****</FONT> </A></TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.25pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921074307/tm2110158d4_ex1-1.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Underwriting Agreement</FONT> </A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921039008/tm2110158d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1**</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921039008/tm2110158d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
of Incorporation</FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex3-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2***</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex3-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Amended and Restated Certificate of Incorporation </FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex3-3.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3***</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex3-3.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Amended and Restated Bylaws </FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex4-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1***</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex4-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Specimen Unit Certificate </FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex4-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2***</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex4-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Specimen Class&nbsp;A Common Stock Certificate</FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"><A HREF="tm2110158d6_ex4-4.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3***</FONT> </A></TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"><A HREF="tm2110158d6_ex4-4.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Specimen Warrant Certificate (included in Exhibit&nbsp;4.4) </FONT> </A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 1.15pt"><A HREF="tm2110158d6_ex4-4.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.4*</FONT> </A></TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="padding-top: 1.15pt"><A HREF="tm2110158d6_ex4-4.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Warrant Agreement between Continental Stock Transfer&nbsp;&amp; Trust Company and the Registrant</FONT> </A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921074307/tm2110158d4_ex5-1.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1****</FONT> </A></TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921074307/tm2110158d4_ex5-1.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
of Eversheds Sutherland (US) LLP </FONT> </A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1***</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Promissory
Note, dated February&nbsp;23, 2021, issued to the Sponsor</FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 1.15pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2***</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="padding-top: 1.15pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Letter Agreement among the Registrant and the Registrant&rsquo;s officers and directors and the Sponsor and its members </FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 1.15pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921074307/tm2110158d4_ex10-3.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.3****</FONT> </A></TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="padding-top: 1.15pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921074307/tm2110158d4_ex10-3.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Investment Management Trust Agreement between Continental Stock Transfer&nbsp;&amp; Trust Company and the Registrant</FONT> </A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-4.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.4***</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-4.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Registration Rights Agreement between the Registrant and certain security holders </FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 1.15pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.5***</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="padding-top: 1.15pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
Subscription Agreement, dated February&nbsp;15, 2021, between the Registrant and the Sponsor </FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 1.15pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-6.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.6***</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="padding-top: 1.15pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-6.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Private Placement Warrants Purchase Agreement between the Registrant and the Sponsor </FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-7.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.7***</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-7.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Indemnity Agreement </FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 1.15pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-8.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.8***</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="padding-top: 1.15pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921063177/tm2110158d2_ex10-8.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of
Administrative Services Agreement, by and between the Registrant and an affiliate of the Sponsor </FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"><A HREF="tm2110158d6_ex23-1.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT> </A></TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"><A HREF="tm2110158d6_ex23-1.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
of Marcum LLP </FONT> </A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921074307/tm2110158d4_ex5-1.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2****
</FONT> </A></TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921074307/tm2110158d4_ex5-1.htm" STYLE="-sec-extract: exhibit"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
of Eversheds Sutherland (US) LLP (included in Exhibit&nbsp;5.1) </FONT> </A></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921039008/tm2110158d1_ex99-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1**</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921039008/tm2110158d1_ex99-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
of Ryan Kavanaugh</FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921039008/tm2110158d1_ex99-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.2**</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921039008/tm2110158d1_ex99-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
of Edward Kim</FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921039008/tm2110158d1_ex99-3.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.3**</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921039008/tm2110158d1_ex99-3.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
of Jonathan Keidan </FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921039008/tm2110158d1_ex99-4.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.4**</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921039008/tm2110158d1_ex99-4.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
of Keri Findley </FONT></A> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921039008/tm2110158d1_ex99-5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.5**</FONT></A> </TD>
<TD STYLE="white-space: nowrap"> &nbsp; </TD>
<TD STYLE="white-space: nowrap; padding-top: 2.5pt"> <A HREF="https://www.sec.gov/Archives/edgar/data/1847064/000110465921039008/tm2110158d1_ex99-5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
of Claire Councill</FONT></A> </TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">* Filed herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">** Incorporated by reference to the Registration Statement on Form
S-1 (333-254492) filed on March 19, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">*** Incorporated by reference to the Amendment No. 1 to the Registration
Statement on Form S-1 (333-254492) filed on May 7, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> **** Incorporated by reference to the Amendment No. 2 to the Registration
Statement on Form S-1 (333-254492) filed on May 28, 2021. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b)&nbsp;<I>Financial Statements</I>.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;See
page&nbsp;F-1 for an index to the financial statements and schedules included in the registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;17.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Undertakings.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(a)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
undersigned registrant hereby undertakes to provide to the underwriter at the closing specified in the underwriting agreements, certificates
in such denominations and registered in such names as required by the underwriter to permit prompt delivery to each purchaser.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(b)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons
of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities
and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the
event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid
by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the
opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of
such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(c)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;The
undersigned registrant hereby undertakes that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(1)&nbsp;For purposes of determining any liability
under the Securities Act of 1933, the information omitted from the form of prospectus filed as part of this registration statement in
reliance upon Rule&nbsp;430A and contained in a form of prospectus filed by the registrant pursuant to Rule&nbsp;424(b)(1)&nbsp;or (4)&nbsp;or
497(h)&nbsp;under the Securities Act shall be deemed to be part of this registration statement as of the time it was declared effective.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(2)&nbsp;For the purpose of determining any liability
under the Securities Act of 1933, each post-effective amendment that contains a form of prospectus shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(3)&nbsp;For the purpose of determining liability
under the Securities Act of 1933 to any purchaser, if the registrant is subject to Rule&nbsp;430C, each prospectus filed pursuant to
Rule&nbsp;424(b)&nbsp;as part of a registration statement relating to an offering, other than registration statements relying on Rule&nbsp;430B
or other than prospectuses filed in reliance on Rule&nbsp;430A, shall be deemed to be part of and included in the registration statement
as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus
that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration
statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such
first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration
statement or made in any such document immediately prior to such date of first use.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(4)&nbsp;For the purpose of determining liability
of a registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities, the undersigned registrant
undertakes that in a primary offering of securities of an undersigned registrant pursuant to this registration statement, regardless
of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means
of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer
or sell such securities to such purchaser:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i)&nbsp;Any preliminary prospectus or prospectus
of the undersigned registrant relating to the offering required to be filed pursuant to Rule&nbsp;424;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii)&nbsp;Any free writing prospectus relating
to the offering prepared by or on behalf of the undersigned registrant or used or referred to by an undersigned registrant;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(iii)&nbsp;The portion of any other free writing
prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or
on behalf of the undersigned registrant; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(iv)&nbsp;Any other communication that is an
offer in the offering made by the undersigned registrant to the purchaser.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> Pursuant to the requirements
of the Securities Act of 1933 the registrant has duly caused this registration statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of New York, State of New York on the 2nd day of June, 2021. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>COLOMBIER ACQUISITION CORP.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By: </FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Omeed Malik</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 49%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: </FONT></TD>
    <TD STYLE="width: 43%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Omeed Malik</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title: </FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer, </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman of the Board of Directors and
    Director</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Pursuant to the requirements of the Securities
Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 49%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> <FONT STYLE="font-size: 10pt"><B>Signature</B></FONT> </TD>
    <TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 28%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> <FONT STYLE="font-size: 10pt"><B>Title</B></FONT> </TD>
    <TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 19%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> <FONT STYLE="font-size: 10pt"><B>Date</B></FONT> </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"> &nbsp; </TD>
    <TD> &nbsp; </TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> &nbsp; </TD>
    <TD> &nbsp; </TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> &nbsp; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"> &nbsp; </TD>
    <TD> &nbsp; </TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> &nbsp; </TD>
    <TD> &nbsp; </TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> &nbsp; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <FONT STYLE="font-size: 10pt">/s/ Omeed
    Malik</FONT> </TD>
    <TD> &nbsp; </TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt"> <FONT STYLE="font-size: 10pt">Chief Executive Officer, Chairman
    of the Board of Directors and Director (Principal Executive Officer) </FONT> </TD>
    <TD> &nbsp; </TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> &nbsp; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"> <FONT STYLE="font-size: 10pt">Omeed Malik</FONT> </TD>
    <TD> &nbsp; </TD>
    <TD> &nbsp; </TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"> <FONT STYLE="font-size: 10pt">June 2, 2021 </FONT> </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"> &nbsp; </TD>
    <TD> &nbsp; </TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"> &nbsp; </TD>
    <TD> &nbsp; </TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"> &nbsp; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <FONT STYLE="font-size: 10pt">/s/ Joe Voboril</FONT> </TD>
    <TD> &nbsp; </TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt"> <FONT STYLE="font-size: 10pt">Chief Financial Officer and Director
    (Principal Accounting Officer and Financial Officer) </FONT> </TD>
    <TD> &nbsp; </TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> &nbsp; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"> <FONT STYLE="font-size: 10pt">Joe Voboril</FONT> </TD>
    <TD> &nbsp; </TD>
    <TD> &nbsp; </TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"> <FONT STYLE="font-size: 10pt">June 2, 2021</FONT> </TD></TR>
  </TABLE>


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<DOCUMENT>
<TYPE>EX-4.4
<SEQUENCE>2
<FILENAME>tm2110158d6_ex4-4.htm
<DESCRIPTION>EXHIBIT 4.4
<TEXT>
<HTML>
<HEAD>
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<P STYLE="text-align: right; margin: 0"><B><I>Exhibit&nbsp;4.4</I></B></P>

<P STYLE="margin: 0; text-align: right">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">COLOMBIER ACQUISITION CORP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">CONTINENTAL STOCK TRANSFER&nbsp;&amp; TRUST COMPANY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">WARRANT AGREEMENT</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Dated as of [&nbsp;&nbsp;&nbsp;&nbsp;], 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">THIS WARRANT AGREEMENT (this
 &ldquo;<B>Agreement</B>&rdquo;), dated as of&nbsp;[ ], 2021 is by and between Colombier Acquisition Corp., a Delaware corporation (the
 &ldquo;<B>Company</B>&rdquo;), and Continental Stock Transfer&nbsp;&amp; Trust Company, a New York limited purpose trust company, as warrant
agent (the &ldquo;<B>Warrant Agent</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">WHEREAS, in connection with
the Company&rsquo;s proposed initial public offering (the &ldquo;<B>Offering</B>&rdquo;) of units of the Company&rsquo;s equity securities
(the &ldquo;<B>Units</B>&rdquo;), with each such Unit comprised of one share of Class&nbsp;A common stock, par value $0.0001 per share
(&ldquo;<B>Class&nbsp;A Common Stock</B>&rdquo;), and one-third of one redeemable Public Warrant (as defined below), the Company has determined
to issue and deliver up to 5,750,000 redeemable warrants (including up to 750,000 redeemable warrants subject to the Over-allotment Option
(as defined below)) to public investors in the Offering (the &ldquo;<B>Public Warrants</B>&rdquo;). Each whole Public Warrant entitles
the holder thereof to purchase one share of Class&nbsp;A Common Stock for $11.50 per share, subject to adjustment as described herein.
Only whole Public Warrants are exercisable. A holder of the Public Warrants will not be able to exercise any fraction of such Public Warrant;
and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">WHEREAS, in connection with
the Offering, it is contemplated that the Company will enter into that certain Private Placement Warrants Purchase Agreement with Colombier
Sponsor LLC, a Delaware limited liability company (the &ldquo;<B>Sponsor</B>&rdquo;), pursuant to which the Sponsor will, simultaneously
with the closing of the Offering (and the closing of the Over-allotment Option (as defined below), if applicable), purchase an aggregate
of 5,250,000 (5,700,000 if the Over-allotment Option is exercised in full) warrants bearing the legend set forth in&nbsp;<U>Exhibit&nbsp;B</U>&nbsp;hereto
(the &ldquo;<B>Private Placement Warrants</B>&rdquo; and, together with the Public Warrants, the &ldquo;<B>Warrants</B>&rdquo;) at a purchase
price of $1.00 per Private Placement Warrant. Each Private Placement Warrant entitles the holder thereof to purchase one share of Class&nbsp;A
Common Stock at a price of $11.50 per share, subject to adjustment as described herein; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">WHEREAS, within 24 months
following completion of the Offering, the Company intends to effect a merger, share exchange, asset acquisition, share purchase, reorganization
or similar business combination involving the Company and one or more businesses or entities (a &ldquo;<B>Business Combination</B>&rdquo;);
and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">WHEREAS, the Company has filed
with the U.S. Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) a registration statement on Form&nbsp;S-1, File
No.&nbsp;333-254492, and a prospectus (the &ldquo;<B>Prospectus</B>&rdquo;), for the registration, under the Securities Act of 1933, as
amended (the &ldquo;<B>Securities Act</B>&rdquo;), of the Units, the Public Warrants and the shares of Class&nbsp;A Common Stock included
in the Units; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">WHEREAS, the Company desires
the Warrant Agent to act on behalf of the Company, and the Warrant Agent is willing to so act, in connection with the issuance, registration,
transfer, exchange, redemption and exercise of the Warrants; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">WHEREAS, the Company desires
to provide for the form and provisions of the Warrants, the terms upon which they shall be issued and exercised, and the respective rights,
limitation of rights, and immunities of the Company, the Warrant Agent, and the holders of the Warrants; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">WHEREAS, all acts and things
have been done and performed which are necessary to make the Warrants, when executed on behalf of the Company and countersigned by or
on behalf of the Warrant Agent (if a physical certificate is issued), as provided herein, the valid, binding and legal obligations of
the Company, and to authorize the execution and delivery of this Agreement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">NOW, THEREFORE, in consideration
of the mutual agreements herein contained, the parties hereto agree as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Appointment
of Warrant Agent</U>. The Company hereby appoints the Warrant Agent to act as agent for the Company for the Warrants, and the Warrant
Agent hereby accepts such appointment and agrees to perform the same in accordance with the express terms and conditions set forth in
this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Warrants</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">2.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Form&nbsp;of
Warrant</U>. Each Warrant shall initially be issued in registered form only. Warrants may be represented by one or more physical definitive
certificates or by book entry.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">2.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Effect
of Countersignature</U>. If a physical definitive certificate is issued, unless and until countersigned by the Warrant Agent, either by
manual or facsimile signature, pursuant to this Agreement, a Warrant certificate shall be invalid and of no effect and may not be exercised
by the holder thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">2.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Registration</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">2.3.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Warrant
Register</U>. The Warrant Agent shall maintain books (the &ldquo;<B>Warrant Register</B>&rdquo;), for the registration of original issuance
and the registration of transfer of the Warrants. Upon the initial issuance of the Warrants in book-entry form, the Warrant Agent shall
issue and register the Warrants in the names of the respective holders thereof in such denominations and otherwise in accordance with
instructions delivered to the Warrant Agent by the Company. All of the Public Warrants shall initially be represented by one or more book
entry certificates deposited with the Depository and registered in the name of a nominee of the Depositary (as defined below). Ownership
of beneficial interests in the Public Warrants shall be shown on, and the transfer of such ownership shall be effected through, records
maintained by (i)&nbsp;the Depositary or its nominee for each book-entry certificate or (ii)&nbsp;institutions that have accounts with
The Depository Trust Company (the &ldquo;<B>Depositary</B>&rdquo;) (such institution, with respect to a Warrant in its account, a &ldquo;<B>Participant</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">If the Depositary subsequently ceases to make its
book-entry settlement system available for the Public Warrants, the Company may instruct the Warrant Agent regarding making other arrangements
for book-entry settlement. In the event that the Public Warrants are not eligible for, or it is no longer necessary to have the Public
Warrants available in, book-entry form, the Warrant Agent shall provide written instructions to the Depositary to deliver to the Warrant
Agent for cancellation each book-entry Public Warrant, and the Company shall instruct the Warrant Agent to deliver to the Depositary definitive
certificates in physical form evidencing such Warrants which shall be in the form annexed hereto as&nbsp;<U>Exhibit&nbsp;A</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The physical definitive certificates, if issued,
shall be signed by, or bear the facsimile signature of, the Chairman of the Board, Chief Executive Officer, Chief Financial Officer, the
President or the Secretary or other principal officer of the Company. In the event the person whose facsimile signature has been placed
upon any Warrant shall have ceased to serve in the capacity in which such person signed the Warrant before such Warrant is issued, it
may be issued with the same effect as if he or she had not ceased to be such at the date of issuance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">2.3.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Registered
Holder</U>. Prior to due presentment for registration of transfer of any Warrant, the Company and the Warrant Agent may deem and treat
the person in whose name such Warrant is registered in the Warrant Register (the &ldquo;<B>Registered Holder</B>&rdquo;) as the absolute
owner of such Warrant and of each Warrant represented thereby (notwithstanding any notation of ownership or other writing on any physical
definitive certificate made by anyone other than the Company or the Warrant Agent), for the purpose of any exercise thereof, and for all
other purposes, and neither the Company nor the Warrant Agent shall be affected by any notice to the contrary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">2.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Detachability
of Warrants</U>. The shares of Class&nbsp;A Common Stock and Public Warrants comprising the Units shall begin separate trading on the
52nd day following the date of the Prospectus or, if such 52nd day is not on a day other than a Saturday, Sunday or federal holiday on
which banks in New York City are generally open for normal business (a &ldquo;<B>Business Day</B>&rdquo;), then on the immediately succeeding
Business Day following such date, or earlier (the &ldquo;<B>Detachment Date</B>&rdquo;) with the consent of B. Riley Securities but in
no event shall the shares of Class&nbsp;A Common Stock and the Public Warrants comprising the Units be separately traded until (A)&nbsp;the
Company has filed a current report on Form&nbsp;8-K with the Commission containing an audited balance sheet reflecting the receipt by
the Company of the gross proceeds of the Offering, including the proceeds received by the Company from the exercise by the underwriters
of their right to purchase additional Units in the Offering (the &ldquo;<B>Over-allotment Option</B>&rdquo;), if the Over-allotment Option
is exercised prior to the filing of the Form&nbsp;8-K, and a second or amended current report on Form&nbsp;8-K to provide updated financial
information to reflect the exercise of the Underwriters&rsquo; Over-allotment option, if the Over-allotment option is exercised following
the initial filing of such current report on Form&nbsp;8-K and (B)&nbsp;the Company issues a press release and files with the Commission
a Current Report on Form&nbsp;8-K announcing when such separate trading shall begin.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">2.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Fractional
Warrants</U>. The Company shall not issue fractional Warrants other than as part of the Units, each of which is comprised of one share
of Class&nbsp;A Common Stock and one-third of one whole Public Warrant. If, upon the detachment of Public Warrants from the Units or otherwise,
a holder of Warrants would be entitled to receive a fractional Warrant, the Company shall round down to the nearest whole number the number
of Warrants to be issued to such holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">2.6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Private
Placement Warrants</U>. The Private Placement Warrants shall be identical to the Public Warrants, except that so long as they are held
by the Sponsor or any of its Permitted Transferees (as defined below) the Private Placement Warrants: (i)&nbsp;may be exercised on a cashless
basis, pursuant to&nbsp;<U>subsection 3.3.1(c)&nbsp;</U>hereof, (ii)&nbsp;including the shares of Class&nbsp;A Common Stock issuable upon
exercise of the Private Placement Warrants, may not be transferred, assigned or sold until thirty (30) days after the completion by the
Company of an initial Business Combination, and (iii)&nbsp;shall not be redeemable by the Company;&nbsp;<U>provided</U>,&nbsp;<U>however</U>,
that notwithstanding the terms of the foregoing subsection (ii), the Private Placement Warrants and any shares of Class&nbsp;A Common
Stock issued upon exercise of the Private Placement Warrants may be transferred by the holders thereof:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to
the Company&rsquo;s officers or directors, any affiliates or family members of any of the Company&rsquo;s officers or directors, any members
of the Sponsor, any affiliates of the Sponsor or any employees of such affiliates;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in
the case of an individual, transfers by gift to a member of the individual&rsquo;s immediate family, any estate planning vehicle or to
a trust, the beneficiary of which is a member of the individual&rsquo;s immediate family or an affiliate of such person, or to a charitable
organization;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in
the case of an individual, transfers by virtue of laws of descent and distribution upon death of the individual;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in
the case of an individual, transfers pursuant to a qualified domestic relations order;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;transfers
by private sales or transfers made in connection with the consummation of a Business Combination at prices no greater than the price at
which the Private Placement Warrants or shares of Class&nbsp;A Common Stock, as applicable, were originally purchased;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;transfers
in the event of the Company&rsquo;s liquidation prior to the completion of an initial Business Combination;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;transfers
by virtue of the laws of the State of Delaware or the Sponsor&rsquo;s limited liability company agreement upon dissolution of the Sponsor;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in
the event of the Company&rsquo;s completion of a liquidation, merger, share exchange, reorganization or other similar transaction which
results in all of the Company&rsquo;s public stockholders having the right to exchange their shares of Class&nbsp;A Common Stock for cash,
securities or other property subsequent to the completion of the initial Business Combination; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to
a nominee or custodian of a person or entity to whom a disposition or transfer would be permissible under clauses (a)&nbsp;through (h)&nbsp;above;&nbsp;<U>provided,
however,</U>&nbsp;that in the case of clauses (a)&nbsp;through (e)&nbsp;and (i), these permitted transferees (the &ldquo;<B>Permitted
Transferees</B>&rdquo;) must enter into a written agreement with the Company agreeing to be bound by the transfer restrictions in this
Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Terms
and Exercise of Warrants</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">3.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Warrant
Price</U>. Each whole Warrant shall entitle the Registered Holder thereof, subject to the provisions of such Warrant and of this Agreement,
to purchase from the Company the number of shares of Class&nbsp;A Common Stock stated therein, at the price of $11.50 per share, subject
to the adjustments provided in&nbsp;<U>Section&nbsp;4</U>&nbsp;hereof and in the last sentence of this&nbsp;<U>Section&nbsp;3.1</U>. The
term &ldquo;<B>Warrant Price</B>&rdquo; as used in this Agreement shall mean the price per share (including in cash or by payment of Warrants
pursuant to a &ldquo;cashless exercise,&rdquo; to the extent permitted hereunder) described in the prior sentence at which shares of Class&nbsp;A
Common Stock may be purchased at the time a Warrant is exercised. The Company in its sole discretion may lower the Warrant Price at any
time prior to the Expiration Date (as defined below) for a period of not less than twenty (20) Business Days, provided, that the Company
shall provide at least twenty (20) days prior written notice of such reduction to Registered Holders of the Warrants and, provided further
that any such reduction shall be identical among all of the Warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">3.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Duration
of Warrants</U>. A Warrant may be exercised only during the period (the &ldquo;<B>Exercise Period</B>&rdquo;) (A)&nbsp;commencing on the
later of: (i)&nbsp;the date that is thirty (30) days after the first date on which the Company completes a Business Combination, and (ii)&nbsp;the
date that is twelve (12) months from the date of the closing of the Offering, and (B)&nbsp;terminating at 5:00 p.m., New York City time
on the earlier to occur of: (w)&nbsp;the date that is five (5)&nbsp;years after the date on which the Company completes its initial Business
Combination, (x)&nbsp;the liquidation of the Company in accordance with the Company&rsquo;s certificate of incorporation, as amended from
time to time, if the Company fails to consummate a Business Combination, and (y)&nbsp;other than with respect to the Private Placement
Warrants, the Redemption Date (as defined below) as provided in&nbsp;<U>Section&nbsp;6.2</U>&nbsp;hereof (the &ldquo;<B>Expiration Date</B>&rdquo;);&nbsp;<U>provided</U>,&nbsp;<U>however</U>,
that the exercise of any Warrant shall be subject to the satisfaction of any applicable conditions, as set forth in&nbsp;<U>subsection
3.3.2</U>&nbsp;below, with respect to an effective registration statement. Except with respect to the right to receive the Redemption
Price (as defined below) (other than with respect to a Private Placement Warrant) in the event of a redemption (as set forth in&nbsp;<U>Section&nbsp;6</U>&nbsp;hereof),
each Warrant (other than a Private Placement Warrant in the event of a redemption) not exercised on or before the Expiration Date shall
become null and void, and all rights thereunder and all rights in respect thereof under this Agreement shall cease at 5:00 p.m.&nbsp;New
York City time on the Expiration Date. The Company in its sole discretion may extend the duration of the Warrants by delaying the Expiration
Date;&nbsp;<U>provided</U>, that the Company shall provide at least twenty (20) days prior written notice of any such extension to Registered
Holders of the Warrants, and, provided further that any such extension shall be identical in duration among all the Warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">3.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exercise
of Warrants</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">3.3.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Payment</U>.
Subject to the provisions of the Warrant and this Agreement, a Warrant may be exercised by the Registered Holder thereof by surrendering
it at the office of the Warrant Agent or at the office of its successor as Warrant Agent, together with (i)&nbsp;an election to purchase
form, duly executed, electing to exercise such Warrant; and (ii)&nbsp;payment in full of the Warrant Price for each full share of Class&nbsp;A
Common Stock as to which the Warrant is exercised and any and all applicable taxes due in connection with the exercise of the Warrant,
the exchange of the Warrant for the shares of Class&nbsp;A Common Stock and the issuance of such shares of Class&nbsp;A Common Stock,
as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 2in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in
lawful money of the United States, in good certified check or good bank draft payable to the order of the Warrant Agent or by wire;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 2in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in
the event of a redemption pursuant to&nbsp;<U>Section&nbsp;6</U>&nbsp;hereof in which the Company&rsquo;s board of directors (the &ldquo;<B>Board</B>&rdquo;)
has elected to require all holders of the Warrants to exercise such Warrants on a &ldquo;cashless basis,&rdquo; by surrendering the Warrants
for that number of shares of Class&nbsp;A Common Stock equal to the quotient obtained by dividing (x)&nbsp;the product of the number of
shares of Class&nbsp;A Common Stock underlying the Warrants, multiplied by the excess of the &ldquo;Fair Market Value&rdquo; (as defined
in this&nbsp;<U>subsection 3.3.1(b)</U>) over the Warrant Price by (y)&nbsp;the Fair Market Value. Solely for purposes of this&nbsp;<U>subsection
3.3.1(b)</U>&nbsp;and&nbsp;<U>Section&nbsp;6.3</U>, the &ldquo;<B>Fair Market Value</B>&rdquo; shall mean the average closing price of
the Class&nbsp;A Common Stock for the ten (10)&nbsp;trading days ending on the third trading day prior to the date on which the notice
of redemption is sent to the holders of the Warrants, pursuant to&nbsp;<U>Section&nbsp;6</U>&nbsp;hereof;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 2in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;with
respect to any Private Placement Warrant, so long as such Private Placement Warrant is held by the Sponsor or a Permitted Transferee,
by surrendering the Warrants for that number of shares of Class&nbsp;A Common Stock equal to the quotient obtained by dividing (x)&nbsp;the
product of the number of shares of Class&nbsp;A Common Stock underlying the Warrants, multiplied by the excess of the &ldquo;Fair Market
Value&rdquo;, as defined in this&nbsp;<U>subsection 3.3.1(c)</U>, over the Warrant Price by (y)&nbsp;the Fair Market Value. Solely for
purposes of this&nbsp;<U>subsection 3.3.1(c)</U>, the &ldquo;Fair Market Value&rdquo; shall mean the average closing price of the Class&nbsp;A
Common Stock for the ten (10)&nbsp;trading days ending on the third trading day prior to the date on which notice of exercise of the Warrant
is sent to the Warrant Agent; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 2in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;as
provided in&nbsp;<U>Section&nbsp;7.4</U>&nbsp;hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Warrant Agent shall forward funds received for warrant exercises
in a given month by the 5th business day of the following month by wire transfer to an account designated by the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">3.3.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Issuance
of Shares of Class&nbsp;A Common Stock on Exercise</U>. As soon as practicable after the exercise of any Warrant and the clearance of
the funds in payment of the Warrant Price (if payment is pursuant to&nbsp;<U>subsection 3.3.1(a)</U>), the Company shall issue to the
Registered Holder of such Warrant a book-entry position or certificate, as applicable, for the number of full shares of Class&nbsp;A Common
Stock to which he, she or it is entitled, registered in such name or names as may be directed by him, her or it, and if such Warrant shall
not have been exercised in full, a new book-entry position or countersigned Warrant, as applicable, for the number of shares of Class&nbsp;A
Common Stock as to which such Warrant shall not have been exercised. If fewer than all the Warrants evidenced by a book-entry Warrant
are exercised, a notation shall be made to the records maintained by the Depositary, its nominee to each book-entry Warrant, or a Participant,
as appropriate, evidencing the balance of the Warrants remaining after such exercise. Notwithstanding the foregoing, the Company shall
not be obligated to deliver any shares of Class&nbsp;A Common Stock pursuant to the exercise of a Warrant and shall have no obligation
to settle such Warrant exercise unless a (a)&nbsp;registration statement under the Securities Act covering the issuance of the Class&nbsp;A
Common Stock underlying the Public Warrants is then effective and (b)&nbsp;a prospectus relating thereto is current, subject to the Company&rsquo;s
satisfying its obligations under&nbsp;<U>Section&nbsp;7.4</U>, or or a valid exemption from registration is available. No Warrant shall
be exercisable and the Company shall not be obligated to issue shares of Class&nbsp;A Common Stock upon exercise of a Warrant unless the
shares of Class&nbsp;A Common Stock issuable upon such Warrant exercise have been registered, qualified or deemed to be exempt from registration
or qualification under the securities laws of the state of residence of the Registered Holder of the Warrants. In the event that the conditions
in the two immediately preceding sentences are not satisfied with respect to a Warrant, the holder of such Warrant shall not be entitled
to exercise such Warrant and such Warrant may have no value and expire worthless, in which case the purchaser of a Unit containing such
Public Warrants shall have paid the full purchase price for the Unit solely for the shares of Class&nbsp;A Common Stock underlying such
Unit. Subject to&nbsp;<U>Section&nbsp;4.6</U>&nbsp;of this Agreement, a Registered Holder of Public Warrants may exercise its Public Warrants
only for a whole number of shares of Class&nbsp;A Common Stock. In no event will the Company be required to net cash settle the Warrant
exercise. The Company may require holders of Public Warrants to settle the Warrant on a &ldquo;cashless basis&rdquo; pursuant to&nbsp;<U>Subsection
3.3.1(b)</U>&nbsp;and&nbsp;<U>Section&nbsp;7.4</U>. If, by reason of any exercise of Warrants on a &ldquo;cashless basis,&rdquo; the holder
of any Warrant would be entitled, upon the exercise of such Warrant, to receive a fractional interest in a share of Class&nbsp;A Common
Stock, the Company shall round down to the nearest whole number, the number of shares of Class&nbsp;A Common Stock to be issued to such
holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">3.3.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Valid
Issuance</U>. All shares of Class&nbsp;A Common Stock issued upon the proper exercise of a Warrant in conformity with this Agreement shall
be validly issued, fully paid and non-assessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">3.3.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Date
of Issuance</U>. Each person in whose name any book entry position or certificate, as applicable, for shares of Class&nbsp;A Common Stock
is issued shall for all purposes be deemed to have become the holder of record of such shares of Class&nbsp;A Common Stock on the date
on which the Warrant, or book entry position representing such Warrant, was surrendered and payment of the Warrant Price was made, irrespective
of the date of delivery of such certificate in the case of a certificated Warrant, except that, if the date of such surrender and payment
is a date when the share transfer books of the Company or book entry system of the Warrant Agent are closed, such person shall be deemed
to have become the holder of such shares at the close of business on the next succeeding date on which the share transfer books or book
entry system are open.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">3.3.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Maximum
Percentage</U>. A holder of a Warrant may notify the Company in writing in the event it elects to be subject to the provisions contained
in this&nbsp;<U>subsection 3.3.5</U>;&nbsp;<U>however</U>, no holder of a Warrant shall be subject to this&nbsp;<U>subsection 3.3.5</U>&nbsp;unless
he, she or it makes such election. If the election is made by a holder, the Warrant Agent shall not affect the exercise of the holder&rsquo;s
Warrant, and such holder shall not have the right to exercise such Warrant, to the extent that after giving effect to such exercise, such
person (together with such person&rsquo;s affiliates) to the Warrant Agent&rsquo;s actual knowledge, would beneficially own in excess
of 9.8% (or such other amount as a holder may specify) (the &ldquo;<B>Maximum Percentage</B>&rdquo;) of the shares of Class&nbsp;A Common
Stock outstanding immediately after giving effect to such exercise. For purposes of the foregoing sentence, the aggregate number of shares
of Class&nbsp;A Common Stock beneficially owned by such person and its affiliates shall include the number of shares of Class&nbsp;A Common
Stock issuable upon exercise of the Warrant with respect to which the determination of such sentence is being made, but shall exclude
shares of Class&nbsp;A Common Stock that would be issuable upon (x)&nbsp;exercise of the remaining, unexercised portion of the Warrant
beneficially owned by such person and its affiliates and (y)&nbsp;exercise or conversion of the unexercised or unconverted portion of
any other securities of the Company beneficially owned by such person and its affiliates (including, without limitation, any convertible
notes or convertible preferred stock or warrants) subject to a limitation on conversion or exercise analogous to the limitation contained
herein. Except as set forth in the preceding sentence, for purposes of this paragraph, beneficial ownership shall be calculated in accordance
with Section&nbsp;13(d)&nbsp;of the Securities Exchange Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;). For purposes
of the Warrant, in determining the number of issued and outstanding Class&nbsp;A Common Stock, the holder may rely on the number of issued
and outstanding Class&nbsp;A Common Stock as reflected in (1)&nbsp;the Company&rsquo;s most recent annual report on Form&nbsp;10-K, quarterly
report on Form&nbsp;10-Q, current report on Form&nbsp;8-K or other public filing with the Commission as the case may be, (2)&nbsp;a more
recent public announcement by the Company or (3)&nbsp;any other notice by the Company or the Transfer Agent setting forth the number of
Class&nbsp;A Common Stock issued and outstanding. For any reason at any time, upon the written request of the holder of the Warrant, the
Company shall, within two (2)&nbsp;Business Days, confirm orally and in writing to such holder the number of shares of Class&nbsp;A Common
Stock then outstanding. In any case, the number of outstanding shares of Class&nbsp;A Common Stock shall be determined after giving effect
to the conversion or exercise of equity securities of the Company by the holder and its affiliates since the date as of which such number
of outstanding shares of Class&nbsp;A Common Stock was reported. By written notice to the Company, the holder of a Warrant may from time
to time increase or decrease the Maximum Percentage applicable to such holder to any other percentage specified in such notice;&nbsp;<U>provided</U>,&nbsp;<U>however</U>,
that any such increase shall not be effective until the sixty-first (61st) day after such notice is delivered to the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Adjustments</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">4.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Stock
Dividends</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">4.1.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Split-Ups</U>.
If after the date hereof, and subject to the provisions of&nbsp;<U>Section&nbsp;4.6</U>&nbsp;below, the number of outstanding shares of
Class&nbsp;A Common Stock is increased by a stock dividend payable in shares of Class&nbsp;A Common Stock, or by a split-up of shares
of Class&nbsp;A Common Stock or other similar event, then, on the effective date of such stock dividend, split-up or similar event, the
number of shares of Class&nbsp;A Common Stock issuable on exercise of each Warrant shall be increased in proportion to such increase in
the outstanding shares of Class&nbsp;A Common Stock. A rights offering to holders of shares of Class&nbsp;A Common Stock entitling holders
to purchase shares of Class&nbsp;A Common Stock at a price less than the &ldquo;Fair Market Value&rdquo; (as defined below) shall be deemed
a stock dividend of a number of shares of Class&nbsp;A Common Stock equal to the product of (i)&nbsp;the number of shares of Class&nbsp;A
Common Stock actually sold in such rights offering (or issuable under any other equity securities sold in such rights offering that are
convertible into or exercisable for the shares of Class&nbsp;A Common Stock) multiplied by (ii)&nbsp;one (1)&nbsp;minus the quotient of
(x)&nbsp;the price per share of Class&nbsp;A Common Stock paid in such rights offering divided by (y)&nbsp;the Fair Market Value. For
purposes of this&nbsp;<U>subsection 4.1.1</U>, (i)&nbsp;if the rights offering is for securities convertible into or exercisable for shares
of Class&nbsp;A Common Stock, in determining the price payable for shares of Class&nbsp;A Common Stock, there shall be taken into account
any consideration received for such rights, as well as any additional amount payable upon exercise or conversion and (ii)&nbsp;&ldquo;Fair
Market Value&rdquo; means the volume weighted average price of the Class&nbsp;A Common Stock as reported during the ten (10)&nbsp;trading
day period ending on the trading day prior to the first date on which the shares of Class&nbsp;A Common Stock trade on the applicable
exchange or in the applicable market, regular way, without the right to receive such rights.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">4.1.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Extraordinary
Dividends</U>. If the Company, at any time while the Warrants are outstanding and unexpired, shall pay a dividend or make a distribution
in cash, securities or other assets to the holders of the shares of Class&nbsp;A Common Stock on account of such shares of Class&nbsp;A
Common Stock (or other shares of the Company&rsquo;s capital stock into which the Warrants are convertible), other than (a)&nbsp;as described
in&nbsp;<U>subsection 4.1.1</U>&nbsp;above, (b)&nbsp;Ordinary Cash Dividends (as defined below), (c)&nbsp;to satisfy the redemption rights
of the holders of the shares of Class&nbsp;A Common Stock in connection with a proposed initial Business Combination, (d)&nbsp;to satisfy
the redemption rights of the holders of the shares of Class&nbsp;A Common Stock in connection with a stockholder vote to amend the Company&rsquo;s
amended and restated certificate of incorporation to modify the substance or timing of the Company&rsquo;s obligation to redeem 100% of
the shares of Class&nbsp;A Common Stock included in the Units sold in the Offering if the Company does not complete the Business Combination
within the period set forth in the Company&rsquo;s amended and restated certificate of incorporation or with respect to any other material
provisions relating to stockholders&rsquo; rights or pre-Business Combination activity, or (e)&nbsp;in connection with the redemption
of shares of Class&nbsp;A Common Stock included in the Units sold in the Offering upon the failure of the Company to complete its initial
Business Combination and any subsequent distribution of its assets upon its liquidation (any such non-excluded event being referred to
herein as an &ldquo;<B>Extraordinary Dividend</B>&rdquo;), then the Warrant Price shall be decreased, effective immediately after the
effective date of such Extraordinary Dividend, by the amount of cash and/or the fair market value (as determined by the Board, in good
faith) of any securities or other assets paid on each share of Class&nbsp;A Common Stock in respect of such Extraordinary Dividend. For
purposes of this&nbsp;<U>subsection 4.1.2</U>, &ldquo;<B>Ordinary Cash Dividends</B>&rdquo; means any cash dividend or cash distribution
which, when combined on a per share basis, with the per share amounts of all other cash dividends and cash distributions paid on the shares
of Class&nbsp;A Common Stock during the 365-day period ending on the date of declaration of such dividend or distribution (as adjusted
to appropriately reflect any of the events referred to in other subsections of this&nbsp;<U>Section&nbsp;4</U>&nbsp;and excluding cash
dividends or cash distributions that resulted in an adjustment to the Warrant Price or to the number of shares of Class&nbsp;A Common
Stock issuable on exercise of each Warrant) does not exceed $0.50 (being 5% of the offering price of the Units in the Offering).</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">4.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Aggregation
of Shares</U>. If after the date hereof, and subject to the provisions of&nbsp;<U>Section&nbsp;4.6</U>&nbsp;hereof, the number of outstanding
shares of Class&nbsp;A Common Stock is decreased by a consolidation, combination, reverse stock split or reclassification of shares of
Class&nbsp;A Common Stock or other similar event, then, on the effective date of such consolidation, combination, reverse stock split,
reclassification or similar event, the number of shares of Class&nbsp;A Common Stock issuable on exercise of each Warrant shall be decreased
in proportion to such decrease in outstanding shares of Class&nbsp;A Common Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">4.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Adjustments
in Warrant Price</U>. Whenever the number of shares of Class&nbsp;A Common Stock purchasable upon the exercise of the Warrants is adjusted,
the Warrant Price shall be adjusted (to the nearest cent) by multiplying such Warrant Price immediately prior to such adjustment by a
fraction (x)&nbsp;the numerator of which shall be the number of shares of Class&nbsp;A Common Stock purchasable upon the exercise of the
Warrants immediately prior to such adjustment, and (y)&nbsp;the denominator of which shall be the number of shares of Class&nbsp;A Common
Stock so purchasable immediately thereafter.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">4.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Replacement
of Securities upon Reorganization,&nbsp;etc</U>. In case of any reclassification or reorganization of the outstanding shares of Class&nbsp;A
Common Stock (other than a change under&nbsp;<U>Section&nbsp;4.1</U>&nbsp;or&nbsp;<U>Section&nbsp;4.2</U>&nbsp;hereof or that solely affects
the par value of such shares of Class&nbsp;A Common Stock), or in the case of any merger or consolidation of the Company with or into
another entity or conversion of the Company into another type of entity (other than a consolidation or merger in which the Company is
the continuing corporation and that does not result in any reclassification or reorganization of the outstanding shares of Class&nbsp;A
Common Stock), or in the case of any sale or conveyance to another corporation or entity of the assets or other property of the Company
as an entirety or substantially as an entirety in connection with which the Company is dissolved, the holders of the Warrants shall thereafter
have the right to purchase and receive, upon the basis and upon the terms and conditions specified in the Warrants and in lieu of the
shares of Class&nbsp;A Common Stock of the Company immediately theretofore purchasable and receivable upon the exercise of the rights
represented thereby, the kind and amount of shares of stock or other securities or property (including cash) receivable upon such reclassification,
reorganization, merger or consolidation, or upon a dissolution following any such sale or transfer, that the holder of the Warrants would
have received if such holder had exercised his, her or its Warrant(s)&nbsp;immediately prior to such event (the &ldquo;<B>Alternative
Issuance</B>&rdquo; );&nbsp;<U>provided</U>,&nbsp;<U>however</U>, that (i)&nbsp;if the holders of the shares of Class&nbsp;A Common Stock
were entitled to exercise a right of election as to the kind or amount of securities, cash or other assets receivable upon such consolidation
or merger, then the kind and amount of securities, cash or other assets constituting the Alternative Issuance for which each Warrant shall
become exercisable shall be deemed to be the weighted average of the kind and amount received per share by the holders of the shares of
Class&nbsp;A Common Stock in such consolidation or merger that affirmatively make such election, and (ii)&nbsp;if a tender, exchange or
redemption offer shall have been made to and accepted by the holders of the shares of Class&nbsp;A Common Stock (other than a tender,
exchange or redemption offer made by the Company in connection with redemption rights held by stockholders of the Company as provided
for in the Company&rsquo;s amended and restated certificate of incorporation or as a result of the repurchase of shares of Class&nbsp;A
Common Stock by the Company if a proposed initial Business Combination is presented to the stockholders of the Company for approval) under
circumstances in which, upon completion of such tender or exchange offer, the maker thereof, together with members of any group (within
the meaning of Rule&nbsp;13d-5(b)(1)&nbsp;under the Exchange Act (or any successor rule)) of which such maker is a part, and together
with any affiliate or associate of such maker (within the meaning of Rule&nbsp;12b-2 under the Exchange Act (or any successor rule)) and
any members of any such group of which any such affiliate or associate is a part, own beneficially (within the meaning of Rule&nbsp;13d-3
under the Exchange Act (or any successor rule)) more than 50% of the outstanding shares of Class&nbsp;A Common Stock, the holder of a
Warrant shall be entitled to receive as the Alternative Issuance, the highest amount of cash, securities or other property to which such
holder would actually have been entitled as a stockholder if such Warrant holder had exercised the Warrant prior to the expiration of
such tender or exchange offer, accepted such offer and all of the shares of Class&nbsp;A Common Stock held by such holder had been purchased
pursuant to such tender or exchange offer, subject to adjustments (from and after the consummation of such tender or exchange offer) as
nearly equivalent as possible to the adjustments provided for in this&nbsp;<U>Section&nbsp;4</U>;&nbsp;<U>provided</U>,&nbsp;<U>further</U>,
that if less than 70% of the consideration receivable by the holders of the shares of Class&nbsp;A Common Stock in the applicable event
is payable in the form of Class&nbsp;A Common Stock in the successor entity that is listed for trading on a national securities exchange
or is quoted in an established over-the-counter market, or is to be so listed for trading or quoted immediately following such event,
and if the Registered Holder properly exercises the Warrant within thirty (30) days following the public disclosure of the consummation
of such applicable event by the Company pursuant to a Current Report on Form&nbsp;8-K filed with the Commission, the Warrant Price shall
be reduced by an amount (in dollars) equal to the difference, if positive, of (i)&nbsp;the Warrant Price in effect prior to such reduction
minus (ii)&nbsp;(A)&nbsp;the Per Share Consideration (as defined below) minus (B)&nbsp;the Black-Scholes Warrant Value (as defined below)
(which amount determined under this clause (ii)&nbsp;shall not be less than zero). The &ldquo;<B>Black-Scholes Warrant Value</B>&rdquo;
means the value of a Warrant immediately prior to the consummation of the applicable event based on the Black-Scholes Warrant Model for
a Capped American Call on Bloomberg Financial Markets (&ldquo;<B>Bloomberg</B>&rdquo;). For purposes of calculating such amount, (1)<U>&nbsp;Section&nbsp;6</U>&nbsp;of
this Agreement shall be taken into account, (2)&nbsp;the price of each share of Class&nbsp;A Common Stock shall be the volume weighted
average price of the Class&nbsp;A Common Stock as reported during the ten (10)&nbsp;trading day period ending on the trading day prior
to the effective date of the applicable event, (3)&nbsp;the assumed volatility shall be the 90 day volatility obtained from the HVT function
on Bloomberg determined as of the trading day immediately prior to the day of the announcement of the applicable event, and (4)&nbsp;the
assumed risk-free interest rate shall correspond to the U.S. Treasury rate for a period equal to the remaining term of the Warrant. &ldquo;<B>Per
Share Consideration</B>&rdquo; means (i)&nbsp;if the consideration paid to holders of the shares of Class&nbsp;A Common Stock consists
exclusively of cash, the amount of such cash per share of Class&nbsp;A Common Stock, and (ii)&nbsp;in all other cases, the volume weighted
average price of the Class&nbsp;A Common Stock as reported during the ten (10)&nbsp;trading day period ending on the trading day prior
to the effective date of the applicable event. If any reclassification or reorganization also results in a change in shares of Class&nbsp;A
Common Stock covered by&nbsp;<U>subsection 4.1.1</U>, then such adjustment shall be made pursuant to&nbsp;<U>subsection 4.1.1</U>&nbsp;or&nbsp;<U>Sections
4.2</U>,&nbsp;<U>4.3</U>&nbsp;and this&nbsp;<U>Section&nbsp;4.4</U>. The provisions of this&nbsp;<U>Section&nbsp;4.4</U>&nbsp;shall similarly
apply to successive reclassifications, reorganizations, mergers or consolidations, sales or other transfers. In no event will the Warrant
Price be reduced to less than the par value per share issuable upon exercise of the Warrant.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">4.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Notices
of Changes in Warrant</U>. Upon every adjustment of the Warrant Price or the number of shares of Class&nbsp;A Common Stock issuable upon
exercise of a Warrant, the Company shall give written notice thereof to the Warrant Agent, which notice shall state the Warrant Price
resulting from such adjustment and the increase or decrease, if any, in the number of shares of Class&nbsp;A Common Stock purchasable
at such price upon the exercise of a Warrant, setting forth in reasonable detail the method of calculation and the facts upon which such
calculation is based;&nbsp;<U>provided</U>,&nbsp;<U>however</U>, that no adjustment to the number of shares of Class&nbsp;A Common Stock
issuable upon exercise of a Warrant shall be required until cumulative adjustments amount to 1% or more of the number of shares of Class&nbsp;A
Common Stock issuable upon exercise of a Warrant as last adjusted;&nbsp;<U>provided</U>,&nbsp;<U>further</U>, that any such adjustments
that are not made are carried forward and taken into account in any subsequent adjustment. Notwithstanding the foregoing, all such carried
forward adjustments shall be made (i)&nbsp;in connection with any subsequent adjustment that (taken together with such carried forward
adjustments) would result in a change of at least 1% in the number of shares of Class&nbsp;A Common Stock issuable upon exercise of a
Warrant and (ii)&nbsp;on the exercise date of any Warrant. Upon the occurrence of any event specified in&nbsp;<U>Sections 4.1</U>,&nbsp;<U>4.2</U>,&nbsp;<U>4.3</U>&nbsp;or&nbsp;<U>4.4</U>&nbsp;in
connection with which an adjustment is made to the Warrant Price or the number of shares of Class&nbsp;A Common Stock issuable upon exercise
of a Warrant, the Company shall give written notice of the occurrence of such event to each holder of a Warrant, at the last address set
forth for such holder in the Warrant Register, of the record date or the effective date of the event. Failure to give such notice, or
any defect therein, shall not affect the legality or validity of such event.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">4.6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Fractional Shares</U>. Notwithstanding any provision contained in this Agreement to the contrary, the Company shall not issue fractional
shares of Class&nbsp;A Common Stock upon the exercise of Warrants. If, by reason of any adjustment made pursuant to this&nbsp;<U>Section&nbsp;4</U>,
the holder of any Warrant would be entitled, upon the exercise of such Warrant, to receive a fractional interest in a share, the Company
shall, upon such exercise, round down to the nearest whole number the number of shares of Class&nbsp;A Common Stock to be issued to such
holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">4.7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Form&nbsp;of
Warrant</U>. The form of Warrant need not be changed because of any adjustment pursuant to this&nbsp;<U>Section&nbsp;4</U>, and Warrants
issued after such adjustment may state the same Warrant Price and the same number of shares of Class&nbsp;A Common Stock as is stated
in the Warrants initially issued pursuant to this Agreement;&nbsp;<U>provided</U>,&nbsp;<U>however</U>, that the Company may at any time
in its sole discretion make any change in the form of Warrant that the Company may deem appropriate and that does not affect the substance
thereof, and any Warrant thereafter issued or countersigned, whether in exchange or substitution for an outstanding Warrant or otherwise,
may be in the form as so changed.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">4.8&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Other
Events</U>. In case any event shall occur affecting the Company as to which none of the provisions of the preceding subsections of this&nbsp;<U>Section&nbsp;4</U>&nbsp;are
strictly applicable, but which would require an adjustment to the terms of the Warrants in order to (i)&nbsp;avoid an adverse impact on
the Warrants and (ii)&nbsp;effectuate the intent and purpose of this&nbsp;<U>Section&nbsp;4</U>, then, in each such case, the Company
shall appoint a firm of independent public accountants, investment banking or other appraisal firm of recognized national standing, which
shall give its opinion as to whether or not any adjustment to the rights represented by the Warrants is necessary to effectuate the intent
and purpose of this&nbsp;<U>Section&nbsp;4</U>&nbsp;and, if they determine that an adjustment is necessary, the terms of such adjustment;&nbsp;<U>provided</U>,&nbsp;<U>however</U>,
that under no circumstances shall the Warrants be adjusted pursuant to this Section&nbsp;4.8(ii)&nbsp;as a result of any issuance of securities
in connection with a Business Combination or (ii)&nbsp;solely as a result of an adjustment to the conversion ratio of the Company&rsquo;s
Class&nbsp;B common stock, $0.0001 par value per share, into Class&nbsp;A Common Stock. The Company shall adjust the terms of the Warrants
in a manner that is consistent with any adjustment recommended in such opinion.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Transfer
and Exchange of Warrants</U>.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">5.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Registration
of Transfer</U>. The Warrant Agent shall register the transfer, from time to time, of any outstanding Warrant upon the Warrant Register,
upon surrender of such Warrant for transfer, in the case of certificated warrants, properly endorsed with signatures properly guaranteed
and accompanied by appropriate instructions for transfer. Upon any such transfer, a new Warrant representing an equal aggregate number
of Warrants shall be issued and the old Warrant shall be cancelled by the Warrant Agent. In the case of certificated warrants, the Warrants
so cancelled shall be delivered by the Warrant Agent to the Company from time to time upon request.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">5.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Procedure
for Surrender of Warrants</U>. Warrants may be surrendered to the Warrant Agent, together with a written request for exchange or transfer
and thereupon the Warrant Agent shall issue in exchange therefor one or more new Warrants as requested by the Registered Holder of the
Warrants so surrendered, representing an equal aggregate number of Warrants;&nbsp;<U>provided</U>,&nbsp;<U>however</U>, that in the event
that a Warrant surrendered for transfer bears a restrictive legend (as in the case of the Private Placement Warrants), the Warrant Agent
shall not cancel such Warrant and issue new Warrants in exchange thereof until the Warrant Agent has received an opinion of counsel for
the Company stating that such transfer may be made and indicating whether the new Warrants must also bear a restrictive legend.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">5.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Fractional
Warrants</U>. The Warrant Agent shall not be required to effect any registration of transfer or exchange which shall result in the issuance
of a warrant certificate or book-entry position for a fraction of a Warrant, except as part of the Units.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">5.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Service
Charges</U>. No service charge shall be made for any exchange or registration of transfer of Warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">5.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Warrant
Execution and Countersignature</U>. The Warrant Agent is hereby authorized to countersign and to deliver, in accordance with the terms
of this Agreement, the Warrants required to be issued pursuant to the provisions of this&nbsp;<U>Section&nbsp;5</U>, and the Company,
whenever required by the Warrant Agent, shall supply the Warrant Agent with Warrants duly executed on behalf of the Company for such purpose.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">5.6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Transfer
of Warrants</U>. Prior to the Detachment Date, the Public Warrants may be transferred or exchanged only together with the Unit in which
such Warrant is included, and only for the purpose of effecting, or in conjunction with, a transfer or exchange of such Unit. Furthermore,
each transfer of a Unit on the register relating to such Units shall operate also to transfer the Warrants included in such Unit. Notwithstanding
the foregoing, the provisions of this&nbsp;<U>Section&nbsp;5.6</U>&nbsp;shall have no effect on any transfer of Warrants on and after
the Detachment Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Redemption</U>.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">6.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Redemption
of Warrants</U>. Subject to&nbsp;<U>Section&nbsp;6.4</U>&nbsp;hereof, not less than all of the outstanding Warrants may be redeemed, at
the option of the Company, at any time while they are exercisable and prior to their expiration, at the office of the Warrant Agent, upon
notice to the Registered Holders of the Warrants, as described in&nbsp;<U>Section&nbsp;6.2</U>&nbsp;below, at the price of $0.01 per Warrant
(the &ldquo;<B>Redemption Price</B>&rdquo;), provided that the closing price of the Class&nbsp;A Common Stock reported has been at least
$18.00 per share (subject to adjustment in compliance with&nbsp;<U>Section&nbsp;4</U>&nbsp;hereof), on each of twenty (20) trading days,
within the thirty (30) trading-day period ending on the third trading day prior to the date on which notice of the redemption is given
and provided that there is an effective registration statement covering the shares of Class&nbsp;A Common Stock issuable upon exercise
of the Warrants, and a current prospectus relating thereto, available throughout the 30-day Redemption Period (as defined in&nbsp;<U>Section&nbsp;6.2</U>&nbsp;below)
or the Company has elected to require the exercise of the Warrants on a &ldquo;cashless basis&rdquo; pursuant to&nbsp;<U>subsection 3.3.1</U>&nbsp;and
such cashless exercise is exempt from registration under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">6.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Date
Fixed for, and Notice of, Redemption</U>. In the event that the Company elects to redeem all of the Warrants pursuant to&nbsp;<U>Section&nbsp;6.1</U>,
the Company shall fix a date for the redemption (the &ldquo;<B>Redemption Date</B>&rdquo;). Notice of redemption shall be mailed by first
class mail, postage prepaid, by the Company not less than thirty (30) days prior to the Redemption Date (such 30-day period, the &ldquo;<B>Redemption
Period</B>&rdquo;) to the Registered Holders of the Warrants to be redeemed at their last addresses as they shall appear on the registration
books. Any notice mailed in the manner herein provided shall be conclusively presumed to have been duly given whether or not the Registered
Holder received such notice.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">6.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exercise
After Notice of Redemption</U>. The Warrants may be exercised, for cash (or on a &ldquo;cashless basis&rdquo; in accordance with&nbsp;<U>subsection
3.3.1(b)</U>&nbsp;of this Agreement) at any time after notice of redemption shall have been given by the Company pursuant to&nbsp;<U>Section&nbsp;6.2</U>&nbsp;hereof
and prior to the Redemption Date. In the event that the Company determines to require all holders of Warrants to exercise their Warrants
on a &ldquo;cashless basis&rdquo; pursuant to&nbsp;<U>subsection 3.3.1</U>, the notice of redemption shall contain the information necessary
to calculate the number of shares of Class&nbsp;A Common Stock to be received upon exercise of the Warrants, including the &ldquo;<B>Fair
Market Value</B>&rdquo; (as such term is defined in&nbsp;<U>subsection 3.3.1(b)</U>&nbsp;hereof) in such case. On and after the Redemption
Date, the record holder of the Warrants shall have no further rights except to receive, upon surrender of the Warrants, the Redemption
Price.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">6.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exclusion
of Private Placement Warrants</U>. The Company agrees that the redemption rights provided in&nbsp;<U>Section&nbsp;6.1</U>&nbsp;shall not
apply to the Private Placement Warrants if at the time of the redemption such Private Placement Warrants continue to be held by the Sponsor
or its Permitted Transferees.&nbsp;<U>However</U>, once such Private Placement Warrants are transferred (other than to Permitted Transferees
under&nbsp;<U>subsection 2.6</U>), the Company may redeem the Private Placement Warrants, provided that the criteria for redemption are
met, including the opportunity of the holder of such Private Placement Warrants to exercise the Private Placement Warrants prior to redemption
pursuant to&nbsp;<U>Section&nbsp;6.1</U>. Private Placement Warrants that are transferred to persons other than Permitted Transferees
shall upon such transfer cease to be Private Placement Warrants and shall become Public Warrants under this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Other
Provisions Relating to Rights of Holders of Warrants</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">7.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>No
Rights as Stockholder</U>. A Warrant does not entitle the Registered Holder thereof to any of the rights of a stockholder of the Company,
including, without limitation, the right to receive dividends, or other distributions, exercise any preemptive rights to vote or to consent
or to receive notice as stockholders in respect of the meetings of stockholders or the election of directors of the Company or any other
matter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">7.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Lost,
Stolen, Mutilated, or Destroyed Warrants</U>. If any Warrant is lost, stolen, mutilated or destroyed, the Company and the Warrant Agent
may on such terms as to indemnity or otherwise as they may in their discretion impose (which shall, in the case of a mutilated Warrant,
include the surrender thereof), issue a new Warrant of like denomination, tenor and date as the Warrant so lost, stolen, mutilated or
destroyed, and countersigned by the Warrant Agent. Any such new Warrant shall constitute a substitute contractual obligation of the Company,
whether or not the allegedly lost, stolen, mutilated or destroyed Warrant shall be at any time enforceable by anyone. Warrant Agent may,
at its option, countersign replacement Warrants for mutilated certificates upon presentation thereof without such indemnity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">7.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Reservation
of Shares of Class&nbsp;A Common Stock</U>. The Company shall at all times reserve and keep available a number of its authorized but unissued
shares of Class&nbsp;A Common Stock that shall be sufficient to permit the exercise in full of all outstanding Warrants issued pursuant
to this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">7.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration
of Shares of Class&nbsp;A Common Stock; Cashless Exercise at Company&rsquo;s Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">7.4.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Registration
of Shares of Class&nbsp;A Common Stock</U>. The Company agrees that as soon as practicable, but in no event later than fifteen (15) Business
Days after the closing of its initial Business Combination, it shall use its best efforts to file with the Commission a registration statement
for the registration, under the Securities Act of the shares of Class&nbsp;A Common Stock issuable upon exercise of the Warrants. The
Company shall use its best efforts to cause the same to become effective and to maintain the effectiveness of such registration statement,
and a current prospectus relating thereto, until the expiration of the Warrants in accordance with the provisions of this Agreement. If
any such registration statement has not been declared effective by the 60th Business Day following the closing of the Business Combination,
holders of the Warrants shall have the right, during the period beginning on the 61st Business Day after the closing of the Business Combination
and ending upon such registration statement being declared effective by the Commission, and during any other period when the Company shall
fail to have maintained an effective registration statement covering the shares of Class&nbsp;A Common Stock issuable upon exercise of
the Warrants, to exercise such Warrants on a &ldquo;cashless basis,&rdquo; by exchanging the Warrants (in accordance with Section&nbsp;3(a)(9)&nbsp;of
the Securities Act (or any successor statute) or another exemption) for that number of shares of Class&nbsp;A Common Stock equal to the
quotient obtained by dividing (x)&nbsp;the product of the number of shares of Class&nbsp;A Common Stock underlying the Warrants, multiplied
by the excess of the &ldquo;Fair Market Value&rdquo; (as defined below) over the Warrant Price by (y)&nbsp;the Fair Market Value. Solely
for purposes of this&nbsp;<U>subsection 7.4.1</U>, &ldquo;<B>Fair Market Value</B>&rdquo; shall mean the average closing price of the
Class&nbsp;A Common Stock for the ten (10)&nbsp;trading days ending on the third trading day prior to the date that notice of exercise
is sent to the Warrant Agent from the holder of such Warrants or its securities broker or intermediary. The date that notice of &ldquo;cashless
exercise&rdquo; is received by the Warrant Agent shall be conclusively determined by the Warrant Agent. In connection with the &ldquo;cashless
exercise&rdquo; of a Public Warrant, the Company shall, upon request, provide the Warrant Agent with an opinion of counsel for the Company
(which shall be an outside law firm with securities law experience) stating that (i)&nbsp;the exercise of the Warrants on a &ldquo;cashless
basis&rdquo; in accordance with this&nbsp;<U>subsection 7.4.1</U>&nbsp;is not required to be registered under the Securities Act and (ii)&nbsp;the
shares of Class&nbsp;A Common Stock issued upon such exercise shall be freely tradable under United States federal securities laws by
anyone who is not (and has not been during the preceding three months) an affiliate (as such term is defined in Rule&nbsp;144 under the
Securities Act (or any successor rule)) of the Company and, accordingly, shall not be required to bear a restrictive legend. Except as
provided in&nbsp;<U>subsection 7.4.2</U>, for the avoidance of doubt, unless and until all of the Warrants have been exercised or have
expired, the Company shall continue to be obligated to comply with its registration obligations under the first three sentences of this&nbsp;<U>subsection
7.4.1</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">7.4.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Cashless
Exercise at Company&rsquo;s Option</U>. If the shares of Class&nbsp;A Common Stock are at the time of any exercise of a Warrant not listed
on a national securities exchange such that it satisfies the definition of a &ldquo;covered security&rdquo; under Section&nbsp;18(b)(1)&nbsp;of
the Securities Act (or any successor statute), the Company may, at its option, require holders of Public Warrants who exercise Public
Warrants to exercise such Public Warrants on a &ldquo;cashless basis&rdquo; in accordance with Section&nbsp;3(a)(9)&nbsp;of the Securities
Act (or any successor statute) as described in&nbsp;<U>subsection 7.4.1</U>&nbsp;and (i)&nbsp;in the event the Company so elects, the
Company shall not be required to file or maintain in effect a registration statement for the registration, under the Securities Act, of
the shares of Class&nbsp;A Common Stock issuable upon exercise of the Warrants, notwithstanding anything in this Agreement to the contrary
or (ii)&nbsp;if the Company does not so elect, the Company agrees to use its best efforts to register or qualify for sale the shares of
Class&nbsp;A Common Stock issuable upon exercise of the Public Warrant under the blue sky laws of the state of residence of the exercising
Public Warrant holder to the extent an exemption is not available.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Concerning
the Warrant Agent and Other Matters</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">8.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Payment
of Taxes</U>. The Company shall from time to time promptly pay all taxes and charges that may be imposed upon the Company or the Warrant
Agent in respect of the issuance or delivery of shares of Class&nbsp;A Common Stock upon the exercise of the Warrants, but the Company
and the Warrant Agent shall not be obligated to pay any transfer taxes in respect of the Warrants or such shares of Class&nbsp;A Common
Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">8.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Resignation,
Consolidation, or Merger of Warrant Agent</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">8.2.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Appointment
of Successor Warrant Agent</U>. The Warrant Agent, or any successor to it hereafter appointed, may resign its duties and be discharged
from all further duties and liabilities hereunder after giving sixty (60) days notice in writing to the Company. If the office of the
Warrant Agent becomes vacant by resignation or incapacity to act or otherwise, the Company shall appoint in writing a successor Warrant
Agent in place of the Warrant Agent. If the Company shall fail to make such appointment within a period of ninety (90) days after it has
been notified in writing of such resignation or incapacity by the Warrant Agent or by the holder of a Warrant (who shall, with such notice,
submit his Warrant for inspection by the Company), then the holder of any Warrant may apply to the Supreme Court of the State of New York
for the County of New York for the appointment of a successor Warrant Agent at the Company&rsquo;s cost. Any successor Warrant Agent,
whether appointed by the Company or by such court, shall be authorized under applicable laws to exercise the powers of a transfer agent
and subject to supervision or examination by federal or state authority. After appointment, any successor Warrant Agent shall be vested
with all the authority, powers, rights, immunities, duties, and obligations of its predecessor Warrant Agent with like effect as if originally
named as Warrant Agent hereunder, without any further act or deed; but if for any reason it becomes necessary or appropriate, the predecessor
Warrant Agent shall execute and deliver, at the expense of the Company, an instrument transferring to such successor Warrant Agent all
the authority, powers, and rights of such predecessor Warrant Agent hereunder; and upon request of any successor Warrant Agent the Company
shall make, execute, acknowledge, and deliver any and all instruments in writing for more fully and effectually vesting in and confirming
to such successor Warrant Agent all such authority, powers, rights, immunities, duties, and obligations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">8.2.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Notice
of Successor Warrant Agent</U>. In the event a successor Warrant Agent shall be appointed, the Company shall give notice thereof to the
predecessor Warrant Agent and the Company&rsquo;s transfer agent for the shares of Class&nbsp;A Common Stock not later than the effective
date of any such appointment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">8.2.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Merger
or Consolidation of Warrant Agent</U>. Any entity into which the Warrant Agent may be merged or with which it may be consolidated or any
entity resulting from any merger or consolidation to which the Warrant Agent shall be a party shall be the successor Warrant Agent under
this Agreement without any further act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">8.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Fees
and Expenses of Warrant Agent</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">8.3.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Remuneration</U>.
The Company agrees to pay the Warrant Agent reasonable remuneration for its services as such Warrant Agent hereunder and shall, pursuant
to its obligations under this Agreement, reimburse the Warrant Agent upon demand for all expenditures that the Warrant Agent may reasonably
incur in the execution of its duties hereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">8.3.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Further
Assurances</U>. The Company agrees to perform, execute, acknowledge, and deliver or cause to be performed, executed, acknowledged, and
delivered all such further and other acts, instruments, and assurances as may reasonably be required by the Warrant Agent for the carrying
out or performing of the provisions of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">8.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Liability
of Warrant Agent</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">8.4.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Reliance
on Company Statement</U>. Whenever in the performance of its duties under this Agreement, the Warrant Agent shall deem it necessary or
desirable that any fact or matter be proved or established by the Company prior to taking or suffering any action hereunder, such fact
or matter (unless other evidence in respect thereof be herein specifically prescribed) may be deemed to be conclusively proved and established
by a statement signed by the Chairman of the Board, Chief Executive Officer, Chief Financial Officer, the President or the Secretary or
other principal officer of the Company and delivered to the Warrant Agent. The Warrant Agent may rely upon such statement for any action
taken or suffered in good faith by it pursuant to the provisions of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">8.4.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Indemnity</U>.
The Warrant Agent shall be liable hereunder only for its own, or its representatives&rsquo;, gross negligence, willful misconduct, bad
faith or material breach of this Agreement. The Company agrees to indemnify the Warrant Agent and save it harmless against any and all
liabilities, including judgments, costs and reasonable counsel fees, for anything done or omitted by the Warrant Agent in the execution
of this Agreement, except as a result of the Warrant Agent&rsquo;s, or its representatives&rsquo;, gross negligence, willful misconduct,
bad faith or material breach of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: 1.5in">8.4.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Exclusions</U>.
The Warrant Agent shall have no responsibility with respect to the validity of this Agreement or with respect to the validity or execution
of any Warrant (except its countersignature thereof). The Warrant Agent shall not be responsible for any breach by the Company of any
covenant or condition contained in this Agreement or in any Warrant. The Warrant Agent shall not be responsible to make any adjustments
required under the provisions of&nbsp;<U>Section&nbsp;4</U>&nbsp;hereof or responsible for the manner, method, or amount of any such adjustment
or the ascertaining of the existence of facts that would require any such adjustment; nor shall it by any act hereunder be deemed to make
any representation or warranty as to the authorization or reservation of any shares of Class&nbsp;A Common Stock to be issued pursuant
to this Agreement or any Warrant or as to whether any shares of Class&nbsp;A Common Stock shall, when issued, be valid and fully paid
and non-assessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">8.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Acceptance
of Agency</U>. The Warrant Agent hereby accepts the agency established by this Agreement and agrees to perform the same upon the terms
and conditions herein set forth and among other things, shall account promptly to the Company with respect to Warrants exercised and concurrently
account for, and pay to the Company, all monies received by the Warrant Agent for the purchase of shares of Class&nbsp;A Common Stock
through the exercise of the Warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">8.6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Waiver</U>.
The Warrant Agent has no right of set-off or any other right, title, interest or claim of any kind (&ldquo;<B>Claim</B>&rdquo;) in, or
to any distribution of, the Trust Account (as defined in that certain Investment Management Trust Agreement, dated as of the date hereof,
by and between the Company and the Warrant Agent as trustee thereunder) and hereby agrees not to seek recourse, reimbursement, payment
or satisfaction for any Claim against the Trust Account for any reason whatsoever. The Warrant Agent hereby waives any and all Claims
against the Trust Account and any and all rights to seek access to the Trust Account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Miscellaneous
Provisions</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">9.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Successors</U>.
All the covenants and provisions of this Agreement by or for the benefit of the Company or the Warrant Agent shall bind and inure to the
benefit of their respective successors and assigns.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">9.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Notices</U>.
Any notice, statement or demand authorized by this Agreement to be given or made by the Warrant Agent or by the holder of any Warrant
to or on the Company shall be sufficiently given when so delivered if by hand or overnight delivery or if sent by certified mail or private
courier service within five (5)&nbsp;days after deposit of such notice, postage prepaid, addressed (until another address is filed in
writing by the Company with the Warrant Agent), as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">Colombier Acquisition Corp.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">214 Brazilian Avenue</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">Suite&nbsp;200-A</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">Palm Beach, FL 33480</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">Attention: Omeed Malik</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">with a copy to (which shall not constitute notice):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">Eversheds Sutherland (US) LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">700 Sixth Street NW</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">Suite&nbsp;600</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">Washington, DC 20001</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">Attention: Steven B. Boehm,&nbsp;Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">Payam Siadatpour,&nbsp;Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any notice, statement or demand authorized by this Agreement to be
given or made by the holder of any Warrant or by the Company to or on the Warrant Agent shall be sufficiently given when so delivered
if by hand or overnight delivery or if sent by certified mail or private courier service within five (5)&nbsp;days after deposit of such
notice, postage prepaid, addressed (until another address is filed in writing by the Warrant Agent with the Company), as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">Continental Stock Transfer&nbsp;&amp; Trust Company</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">1 State Street, 30th Floor</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">New York, NY 10004</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">Attention: Compliance Department</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">9.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Applicable
Law</U>. The validity, interpretation, and performance of this Agreement and of the Warrants shall be governed in all respects by the
laws of the State of New York, without giving effect to conflicts of law principles that would result in the application of the substantive
laws of another jurisdiction. The Company hereby agrees that any action, proceeding or claim against it arising out of or relating in
any way to this Agreement may be brought and enforced in the courts of the State of New York or the United States District Court for the
Southern District of New York, and irrevocably submits to such jurisdiction, which jurisdiction shall be exclusive. The Company hereby
waives any objection to such jurisdiction and that such courts represent an inconvenient forum. Notwithstanding the foregoing, this exclusive
forum provision of this paragraph shall not apply to suits brought to enforce any liability or duty created by the Exchange Act, any other
claim for which the federal courts <FONT STYLE="background-color: white">have exclusive jurisdiction or any complaint asserting a cause
of action arising under the Securities Act against us or any of our directors, officers, other employees or agents.</FONT> S<FONT STYLE="background-color: white">ection&nbsp;27
of the Exchange Act creates exclusive federal jurisdiction over all suits brought to enforce any duty or liability created by the Exchange
Act or the rules&nbsp;and regulations thereunder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">9.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Compliance
and Confidentiality</U>. The Warrant Agent shall perform its duties under this Agreement in compliance with all applicable laws and keep
confidential all information relating to this Agreement and, except as required by applicable law, shall not use such information for
any purpose other than the performance of the Warrant Agent&rsquo;s obligations under this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">9.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Persons
Having Rights under this Agreement</U>. Nothing in this Agreement shall be construed to confer upon, or give to, any person or corporation
other than the parties hereto and the Registered Holders of the Warrants any right, remedy, or claim under or by reason of this Agreement
or of any covenant, condition, stipulation, promise, or agreement hereof. All covenants, conditions, stipulations, promises, and agreements
contained in this Agreement shall be for the sole and exclusive benefit of the parties hereto and their successors and assigns and of
the Registered Holders of the Warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">9.6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Examination
of the Warrant Agreement</U>. A copy of this Agreement shall be available at all reasonable times at the office of the Warrant Agent for
inspection by the Registered Holder of any Warrant. The Warrant Agent may require any such holder to submit such holder&rsquo;s Warrant
for inspection by the Warrant Agent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">9.7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Counterparts;
Electronic Signatures</U>. This Agreement may be executed in any number of original or facsimile counterparts and each of such counterparts
shall for all purposes be deemed to be an original, and all such counterparts shall together constitute but one and the same instrument.
A signature to this Agreement transmitted electronically shall have the same authority, effect, and enforceability as an original signature.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">9.8&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Effect
of Headings</U>. The section headings herein are for convenience only and are not part of this Agreement and shall not affect the interpretation
thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">9.9&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Amendments</U>.
This Agreement may be amended by the parties hereto without the consent of any Registered Holder for the purpose of curing any ambiguity,
or curing, correcting or supplementing any defective provision contained herein or adding or changing any other provisions with respect
to matters or questions arising under this Agreement as the parties may deem necessary or desirable and that the parties deem shall not
adversely affect the interest of the Registered Holders. All other modifications or amendments, including any modification or amendment
to increase the Warrant Price or shorten the Exercise Period shall require the vote or written consent of the Registered Holders of 50%
of the number of the then outstanding Public Warrants and, solely with respect to any amendment to the terms of the Private Placement
Warrants, 50% of the number of then outstanding Private Placement Warrants. Notwithstanding the foregoing, the Company may lower the Warrant
Price or extend the duration of the Exercise Period pursuant to&nbsp;<U>Sections 3.1</U>&nbsp;and&nbsp;<U>3.2</U>, respectively, without
the consent of the Registered Holders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 1in">9.10&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Severability</U>.
This Agreement shall be deemed severable, and the invalidity or unenforceability of any term or provision hereof shall not affect the
validity or enforceability of this Agreement or of any other term or provision hereof. Furthermore, in lieu of any such invalid or unenforceable
term or provision, the parties hereto intend that there shall be added as a part of this Agreement a provision as similar in terms to
such invalid or unenforceable provision as may be possible and be valid and enforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Exhibit&nbsp;A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form&nbsp;of Warrant
Certificate</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Exhibit&nbsp;B Legend &mdash; Private Placement Warrants</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">IN WITNESS WHEREOF, the parties hereto have caused
this Agreement to be duly executed as of the date first above written.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">COLOMBIER ACQUISITION CORP.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 47%; border-bottom: black 1pt solid">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CONTINENTAL STOCK TRANSFER&nbsp;&amp; TRUST COMPANY</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">[SIGNATURE PAGE TO WARRANT AGREEMENT]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBIT&nbsp;A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Form&nbsp;of Warrant Certificate</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">[FACE]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Number</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Warrants</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THIS WARRANT SHALL BE NULL AND VOID IF NOT EXERCISED
PRIOR TO THE EXPIRATION OF THE EXERCISE PERIOD PROVIDED FOR IN THE WARRANT AGREEMENT DESCRIBED BELOW</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Colombier Acquisition Corp.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Incorporated Under the Laws of the State of Delaware</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><U>CUSIP 19533H 116</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Warrant Certificate</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>This
Warrant Certificate certifies that</B></FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;, or registered assigns, is the registered holder of&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;warrant(s)&nbsp;evidenced
hereby (the &ldquo;<B>Warrants</B>&rdquo; and each, a &ldquo;<B>Warrant</B>&rdquo;) to purchase shares of Class&nbsp;A common stock, $0.0001
par value per share (&ldquo;<B>Class&nbsp;A Common Stock</B>&rdquo;), of Colombier Acquisition Corp., a Delaware corporation (the &ldquo;<B>Company</B>&rdquo;).
Each whole Warrant entitles the holder, upon exercise during the period set forth in the Warrant Agreement referred to below, to receive
from the Company that number of fully paid and non-assessable shares of Class&nbsp;A Common Stock as set forth below, at the exercise
price (the &ldquo;<B>Warrant Price</B>&rdquo;) as determined pursuant to the Warrant Agreement, payable in lawful money (or through &ldquo;cashless
exercise&rdquo; as provided for in the Warrant Agreement) of the United States of America upon surrender of this Warrant Certificate and
payment of the Warrant Price at the office or agency of the Warrant Agent referred to below, subject to the conditions set forth herein
and in the Warrant Agreement. Defined terms used in this Warrant Certificate but not defined herein shall have the meanings given to them
in the Warrant Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each whole Warrant is initially exercisable for one fully paid and
non-assessable share of Class&nbsp;A Common Stock. No fractional shares will be issued upon exercise of any Warrant. If, upon the exercise
of Warrants, a holder would be entitled to receive a fractional interest in a share of Class&nbsp;A Common Stock, the Company will, upon
exercise, round down to the nearest whole number of the number of shares of Class&nbsp;A Common Stock to be issued to the holder. The
number of shares of Class&nbsp;A Common Stock issuable upon exercise of the Warrants is subject to adjustment upon the occurrence of certain
events as set forth in the Warrant Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The initial Warrant Price per share of Class&nbsp;A Common Stock for
any Warrant is equal to $11.50 per share. The Warrant Price is subject to adjustment upon the occurrence of certain events as set forth
in the Warrant Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Subject to the conditions set forth in the Warrant Agreement, the Warrants
may be exercised only during the Exercise Period and to the extent not exercised by the end of such Exercise Period, such Warrants shall
become null and void. The Warrants may be redeemed, subject to certain conditions, as set forth in the Warrant Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Reference is hereby made to the further provisions of this Warrant
Certificate set forth on the reverse hereof and such further provisions shall for all purposes have the same effect as though fully set
forth at this place.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This Warrant Certificate shall not be valid unless countersigned by
the Warrant Agent, as such term is used in the Warrant Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This Warrant Certificate shall be governed by and construed in accordance
with the internal laws of the State of New York.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">COLOMBIER ACQUISITION CORP.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 47%; border-bottom: black 1pt solid">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CONTINENTAL STOCK TRANSFER&nbsp;&amp; TRUST COMPANY</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">[Form&nbsp;of Warrant]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>[Form&nbsp;of Warrant Certificate]</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>[Reverse]</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Warrants evidenced by this Warrant Certificate are part of a duly
authorized issue of Warrants entitling the holder on exercise to receive shares of Class&nbsp;A Common Stock and are issued or to be issued
pursuant to a Warrant Agreement dated as of , 2021 (the &ldquo;<B>Warrant Agreement</B>&rdquo;), duly executed and delivered by the Company
to Continental Stock Transfer&nbsp;&amp; Trust Company, a New York corporation, as warrant agent (or successor warrant agent) (collectively,
the &ldquo;<B>Warrant Agent</B>&rdquo;), which Warrant Agreement is hereby incorporated by reference in and made a part of this instrument
and is hereby referred to for a description of the rights, limitation of rights, obligations, duties and immunities thereunder of the
Warrant Agent, the Company and the holders (the words &ldquo;<B>holders</B>&rdquo; or &ldquo;<B>holder</B>&rdquo; meaning the Registered
Holders or Registered Holder, respectively) of the Warrants. A copy of the Warrant Agreement may be obtained by the holder hereof upon
written request to the Company. Defined terms used in this Warrant Certificate but not defined herein shall have the meanings given to
them in the Warrant Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Warrants may be exercised at any time during the Exercise Period set
forth in the Warrant Agreement. The holder of Warrants evidenced by this Warrant Certificate may exercise them by surrendering this Warrant
Certificate, with the form of election to purchase set forth hereon properly completed and executed, together with payment of the Warrant
Price as specified in the Warrant Agreement (or through &ldquo;cashless exercise&rdquo; as provided for in the Warrant Agreement) at the
designated office of the Warrant Agent. In the event that upon any exercise of Warrants evidenced hereby the number of Warrants exercised
shall be less than the total number of Warrants evidenced hereby, there shall be issued to the holder hereof or his, her or its assignee,
a new Warrant Certificate evidencing the number of Warrants not exercised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding anything else in this Warrant Certificate or the Warrant
Agreement, no Warrant may be exercised unless at the time of exercise (i)&nbsp;a registration statement covering the shares of Class&nbsp;A
Common Stock to be issued upon exercise is effective under the Securities Act and (ii)&nbsp;a prospectus thereunder relating to the shares
of Class&nbsp;A Common Stock is current, except through &ldquo;cashless exercise&rdquo; as provided for in the Warrant Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Warrant Agreement provides that upon the occurrence of certain
events the number of shares of Class&nbsp;A Common Stock issuable upon exercise of the Warrants set forth on the face hereof may, subject
to certain conditions, be adjusted. If, upon exercise of a Warrant, the holder thereof would be entitled to receive a fractional interest
in a share of Class&nbsp;A Common Stock, the Company shall, upon exercise, round down to the nearest whole number of shares of Class&nbsp;A
Common Stock to be issued to the holder of the Warrant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Warrant Certificates, when surrendered at the designated office of
the Warrant Agent by the Registered Holder thereof in person or by legal representative or attorney duly authorized in writing, may be
exchanged, in the manner and subject to the limitations provided in the Warrant Agreement, but without payment of any service charge,
for another Warrant Certificate or Warrant Certificates of like tenor evidencing in the aggregate a like number of Warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Upon due presentation for registration of transfer of this Warrant
Certificate at the office of the Warrant Agent a new Warrant Certificate or Warrant Certificates of like tenor and evidencing in the aggregate
a like number of Warrants shall be issued to the transferee(s)&nbsp;in exchange for this Warrant Certificate, subject to the limitations
provided in the Warrant Agreement, without charge except for any tax or other third-party charges imposed in connection therewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company and the Warrant Agent may deem and treat the Registered
Holder(s)&nbsp;hereof as the absolute owner(s)&nbsp;of this Warrant Certificate (notwithstanding any notation of ownership or other writing
hereon made by anyone), for the purpose of any exercise hereof, of any distribution to the holder(s)&nbsp;hereof, and for all other purposes,
and neither the Company nor the Warrant Agent shall be affected by any notice to the contrary. Neither the Warrants nor this Warrant Certificate
entitles any holder hereof to any rights of a stockholder of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Election to Purchase</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(To Be Executed Upon Exercise of Warrant)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The undersigned hereby irrevocably elects to exercise the right, represented
by this Warrant Certificate, to receive shares of Class&nbsp;A Common Stock and herewith tenders payment for such shares of Class&nbsp;A
Common Stock to the order of Colombier Acquisition Corp. (the &ldquo;<B>Company</B>&rdquo;) in the amount of $__________ in accordance
with the terms hereof. The undersigned requests that a certificate for such shares of Class&nbsp;A Common Stock be registered in the name
of _________, whose address is _______________________ and that such shares of Class&nbsp;A Common Stock be delivered to _________ whose
address is _______________________. If said number of shares of Class&nbsp;A Common Stock is less than all of the shares of Class&nbsp;A
Common Stock purchasable hereunder, the undersigned requests that a new Warrant Certificate representing the remaining balance of such
shares of Class&nbsp;A Common Stock be registered in the name of ____________, whose address is ________________, and that such Warrant
Certificate be delivered to __________, whose address is ___________________.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the event that the Warrant has been called for redemption by the
Company pursuant to&nbsp;<U>Section&nbsp;6.1</U>&nbsp;of the Warrant Agreement and the Company has required cashless exercise pursuant
to&nbsp;<U>Section&nbsp;6.3</U>&nbsp;of the Warrant Agreement, the number of shares of Class&nbsp;A Common Stock that this Warrant is
exercisable for shall be determined in accordance with&nbsp;<U>subsection 3.3.1(b)</U>&nbsp;and&nbsp;<U>Section&nbsp;6.3</U>&nbsp;of the
Warrant Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the event that the Warrant is a Private Placement Warrant that is
to be exercised on a &ldquo;cashless&rdquo; basis pursuant to&nbsp;<U>subsection 3.3.1(c)</U>&nbsp;of the Warrant Agreement, the number
of shares of Class&nbsp;A Common Stock that this Warrant is exercisable for shall be determined in accordance with&nbsp;<U>subsection
3.3.1(c)</U>&nbsp;of the Warrant Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the event that the Warrant is to be exercised on a &ldquo;cashless&rdquo;
basis pursuant to&nbsp;<U>Section&nbsp;7.4</U>&nbsp;of the Warrant Agreement, the number of shares of Class&nbsp;A Common Stock that this
Warrant is exercisable for shall be determined in accordance with&nbsp;<U>Section&nbsp;7.4</U>&nbsp;of the Warrant Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the event that the Warrant may be exercised, to the extent allowed
by the Warrant Agreement, through cashless exercise (i)&nbsp;the number of shares of Class&nbsp;A Common Stock that this Warrant is exercisable
for would be determined in accordance with the relevant section of the Warrant Agreement which allows for such cashless exercise and (ii)&nbsp;the
holder hereof shall complete the following: The undersigned hereby irrevocably elects to exercise the right, represented by this Warrant
Certificate, through the cashless exercise provisions of the Warrant Agreement, to receive shares of Class&nbsp;A Common Stock. If said
number of shares of Class&nbsp;A Common Stock is less than all of the shares of Class&nbsp;A Common Stock purchasable hereunder (after
giving effect to the cashless exercise), the undersigned requests that a new Warrant Certificate representing the remaining balance of
such shares of Class&nbsp;A Common Stock be registered in the name of ________________, whose address is ___________, and that such Warrant
Certificate be delivered to ____________, whose address is ______________.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</FONT></TD>
    <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Signature)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">(Tax Identification Number)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Signature Guaranteed:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">THE SIGNATURE(S)&nbsp;SHOULD BE GUARANTEED BY AN ELIGIBLE GUARANTOR
INSTITUTION (BANKS, STOCKBROKERS, SAVINGS AND LOAN ASSOCIATIONS AND CREDIT UNIONS WITH MEMBERSHIP IN AN APPROVED SIGNATURE GUARANTEE MEDALLION
PROGRAM, PURSUANT TO SEC RULE 17Ad-15 (OR ANY SUCCESSOR RULE) UNDER THE SECURITIES EXCHANGE ACT, OF 1934, AS AMENDED).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBIT&nbsp;B</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">LEGEND</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">THE SECURITIES REPRESENTED BY THIS CERTIFICATE HAVE NOT BEEN REGISTERED
UNDER THE SECURITIES ACT OF 1933, AS AMENDED, OR ANY STATE SECURITIES LAWS, AND MAY&nbsp;NOT BE OFFERED, SOLD, TRANSFERRED OR OTHERWISE
DISPOSED OF UNLESS REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED, AND ANY APPLICABLE STATE SECURITIES LAWS OR AN EXEMPTION FROM
REGISTRATION IS AVAILABLE. IN ADDITION, SUBJECT TO ANY ADDITIONAL LIMITATIONS ON TRANSFER DESCRIBED IN THE LETTER AGREEMENT BY AND AMONG
COLOMBIER ACQUISITION CORP. (THE &ldquo;COMPANY&rdquo;), COLOMBIER SPONSOR LLC AND THE OTHER PARTIES THERETO, THE SECURITIES REPRESENTED
BY THIS CERTIFICATE MAY&nbsp;NOT BE SOLD OR TRANSFERRED PRIOR TO THE DATE THAT IS THIRTY (30) DAYS AFTER THE DATE UPON WHICH THE COMPANY
COMPLETES ITS INITIAL BUSINESS COMBINATION (AS DEFINED IN SECTION&nbsp;3 OF THE WARRANT AGREEMENT REFERRED TO HEREIN) EXCEPT TO A PERMITTED
TRANSFEREE (AS DEFINED IN SECTION&nbsp;2 OF THE WARRANT AGREEMENT) WHO AGREES IN WRITING WITH THE COMPANY TO BE SUBJECT TO SUCH TRANSFER
PROVISIONS.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">SECURITIES EVIDENCED BY THIS CERTIFICATE AND SHARES OF CLASS&nbsp;A
COMMON STOCK OF THE COMPANY ISSUED UPON EXERCISE OF SUCH SECURITIES SHALL BE ENTITLED TO REGISTRATION RIGHTS UNDER A REGISTRATION RIGHTS
AGREEMENT TO BE EXECUTED BY THE COMPANY.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TYPE>EX-23.1
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<FILENAME>tm2110158d6_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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<P STYLE="text-align: right; margin: 0"><B><I>Exhibit 23.1</I></B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><U>Independent
Registered Public Accounting Firm&rsquo;s Consent</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We consent to the inclusion in this Registration
Statement of Colombier Acquisition Corp. (the &ldquo;Company&rdquo;) on Amendment No. 3 to Form S-1 (File No. 333-254492) of our report
dated March 19, 2021, except for the Warrant Instruments in Note 2, as to which the date is May 7, 2021, which includes an explanatory
paragraph as to the Company&rsquo;s ability to continue as a going concern, with respect to our audit of the financial statements of the
Company as of February 25, 2021 and for the period from February 12, 2021 (inception) through February 25, 2021, which report appears
in the Prospectus, which is part of this Registration Statement. We also consent to the reference to our Firm under the heading &ldquo;Experts&rdquo;
in such Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Marcum <FONT STYLE="font-variant: small-caps">llp</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Marcum <FONT STYLE="font-variant: small-caps">llp</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Boston, MA</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">June 2, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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