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于2026年10月7日向证券交易委员会提交

注册编号 333-297990

美国

证券交易委员会

华盛顿特区 20549

第3次修正

表格\nS-1

注册声明

根据1933年证券法

Gravity Acquisition Corp.

(注册人根据其章程文件所指定的名称)

开曼群岛		6770		不适用
(注册或组织的州或其他司法管辖区)		(主要标准行业分类代码编号)		(美国国税局雇员识别编号)

14247\n唐朱利安路

产业城, 加州 91746

(323)\n529-8888

(注册人的主要执行办公室地址，包括邮编和电话号码，包括地区号)

Gravity\nAcquisition Corp.

14247\n唐朱利安路

产业城, 加州 91746

(646)\n886-9021

(服务代理人名称、地址，包括邮编和电话号码，包括地区号)

副本发送至：

\n \n \n \n \n \n \n

莫里斯\n C. 扎里夫

扎里夫\n 法律集团有限公司

808\n 春木大道，110号

阿斯伯里帕克，新泽西州 07712

(732)\n 755-0146

奥杰尔\n 全球（开曼）有限公司

89\n 纳克斯路，卡马纳湾
\n 大开曼，开曼群岛，
\n KY1-9009

(345)\n 949-9876

M.\n 阿里·潘贾瓦尼，律师

普里奥\n 卡什曼 LLP

7\n 时代广场

纽约，纽约 10036

(212)\n 421-4100

预计向公众发售的开始日期：本注册声明生效后尽快。

如果本表格上注册的任何证券将根据1933年证券法第415条以延迟或连续方式出售，请勾选以下方框。 ☐

如果本表格是为根据1933年证券法第462(b)条进行的发行注册额外证券而提交的，请勾选以下方框，并列出相同发行的先前有效注册声明的证券法注册编号。 ☐

如果本表格是根据1933年证券法第462(c)条提交的生效后修正案，请勾选以下方框，并列出相同发行的先前有效注册声明的证券法注册编号。 ☐

如果本表格是根据1933年证券法第462(d)条提交的生效后修正案，请勾选以下方框，并列出相同发行的先前有效注册声明的证券法注册编号。 ☐

请通过勾选方框表明注册人是大型加速报盘人、加速报盘人、非加速报盘人、小规模报告公司或新兴成长公司。请参见《证券交易法》第12b-2条中“大型加速报盘人”、“加速报盘人”、“小规模报告公司”和“新兴成长公司”的定义。

大型加速报盘人	☐	加速报盘人	☐
非加速报盘人	☒	小规模报告公司	☒
		新兴成长公司	☒

如果为新兴成长公司，请通过勾选方框表明注册人是否已选择不使用《证券法》第7(a)(2)(B)条规定的任何新修订的财务会计标准的延长过渡期。 ☐

注册人在此声明，将在必要时于某日或某几日修改本注册声明，以延迟其生效日期，直至注册人提交进一步修改声明，明确说明本注册声明将在根据《1933年证券法》第8(a)条的规定生效，或直至委员会根据上述第8(a)条的规定确定本注册声明生效日期。

本初步招股说明书中的信息不完整，可能会有所更改。在向证券交易委员会提交的注册声明生效前，我们不得出售这些证券。本招股说明书并非出售这些证券的要约，也不是在任何不允许要约或出售的州内征求购买这些证券的要约。

\n \n \n \n

初步招股说明书

待完成，日期为2026年10月7日

$250,000,000\n

重力收购公司

25,000,000 单位

重力收购公司是一家根据开曼群岛法律成立的免税有限责任公司，目的是与一个或多个企业或实体进行合并、股份交换、资产收购、股份购买、资本重组、重组或类似业务合并。我们寻找潜在目标企业的努力将不限于特定行业或地理区域。我们将在全球范围内寻找机会，包括北美、欧洲和亚洲。

这是本公司证券的首次公开发行。我们此次发行的每单位价格为10.00美元，包括一股面值为0.0001美元的A类普通股（“A类普通股”，每一股为“A类普通股”）和一个权利，该权利可获得三分之一（1/3）股A类普通股。每三个（3）个权利的持有者有权在本公司业务合并完成后获得一股普通股。在权利转换时，我们不会发行零碎股份。因此，您必须持有三个权利的倍数，以便在业务合并完成后获得所有权利对应的股份。

我们的赞助方Gravity Sponsor Holdings LLC，一家特拉华州有限责任公司，我们的高管和董事，以及某些与我们的赞助方无关的第三方投资者（任何此类第三方投资者称为“风险资本投资者”，并与我们的赞助方一起称为“初始股东”）计划签订协议，从我们这里购买（对于风险资本投资者，此类购买预计仅以尽最大努力方式进行，目前尚无明确的购买金额）总计267,500份私募单元，或如果承销商的超额配售选择权被全部行使，则为286,250份私募单元，每份价格为10.00美元，总购买价格为2,675,000美元（如果承销商的超额配售选择权被全部行使，则为2,862,500美元），该私募将与本次发行的结束同时完成。

其中，172,500份私募单元将由我们的赞助方购买，或如果承销商的超额配售选择权被全部行使，则为191,250份私募单元，而风险资本投资者最多可按尽最大努力方式购买95,000份私募单元，无论承销商的超额配售选择权是否被行使。此类私募单元在风险资本投资者之间的最终分配尚未确定。我们的赞助方进一步同意购买任何未被风险资本投资者购买的95,000份私募单元。如果超额配售选择权被行使，第三方投资者将不会追加资金。此外，根据本次发行的任何第三方投资都将按尽最大努力方式完成。购买最多95,000份私募单元的风险资本投资者还将有权认购其按比例份额的最多2,583,333股创始人股份，这些股份将由赞助方在风险资本投资者购买此类私募单元的情况下被放弃。

每份私募单元将与本次发行中出售的单元相同，除了（i）我们可能不会赎回私募单元所依据的普通股，以及（ii）私募单元及其所依据的证券在我们的首次业务合并完成之前，不得转让、分配或出售（某些有限例外情况除外），并且享有登记权。我们在整个招股说明书中将这些单元称为“私募单元”。\n我们的赞助方、我们的高管和董事以及风险资本投资者已同意在我们的首次业务合并完成之前，不得转让、分配或出售任何私募单元或其依据的证券（某些例外情况除外）。

在2026年2月15日，我们与我们的发起人签订了订阅协议，根据该协议，我们同意向发起人发行总计9,583,333股B类普通股（根据财务报表第8号注释中描述的资本重组进行调整），每股面值0.0001美元，或“创始人股份”，总购买价格为25,000美元，或每股份约0.0026美元。根据任何此类风险资本投资者认购私募单元的范围及其相应的创始人股份份额，发起人将放弃其对最多2,583,333股创始人股份的认购权。如果风险资本投资者不认购任何私募单元，该私募单元将由发起人购买，发起人将保留上述所有2,583,333股创始人股份。创始人股份被指定为B类普通股，并将在我们首次业务合并时自动转换为A类普通股，或在持有人选择的情况下提前转换，按一比一的比例转换，根据本文件及我们经修订和重述的公司章程和细则进行调整。

我们B类普通股（即创始人股份）的持有人在我们首次业务合并完成前，将拥有独家投票权，以任命和罢免我们的董事。在此期间，我们A类普通股的持有人将无权投票选举董事。此外，我们B类普通股的持有人可根据我们经修订和重述的公司章程和细则规定的条款，对某些其他事项进行投票。

由于我们的初始股东以名义价格获得了创始人股份，我们的公众股东将在本次发行结束时立即遭受重大稀释。本次发行完成后，我们初始股东持有的创始人股份将占我们已发行和流通普通股的25%（不包括私募单元和向Maxim发行的代表股份，且假设未行使承销商的超额配售选择权）。

此外，创始人股份转换为普通股A类股份可能会由于与创始人股份相关的反稀释权利而导致我们公众股东的大量稀释。如果在我们首次业务合并完成后，额外发行或视为发行普通股A类股份或股权关联证券，普通股B类股份转换为普通股A类股份的比率将进行调整（除非持有大多数已发行普通股B类股份的持有人同意放弃对此类发行或视为发行的反稀释调整），以便所有普通股B类股份转换为普通股A类股份的总数在转换后总体上等于：(i) 本次发行完成后已发行和流通的普通股A类股份总数（包括根据承销商超额配售选择权发行的普通股A类股份，但不包括发行给初始股东的私募股权单位所对应的普通股A类股份），加上(ii) 与我们首次业务合并相关发行或视为发行的普通股A类股份和股权关联证券总数（不包括发行给或拟发行给首次业务合并中任何卖方的股份或股权关联证券），减去(iii) 在我们首次业务合并期间或在我们首次业务合并前对我们的第二修正及重述公司章程进行某些修改时，公众股东赎回普通股A类股份的数量；但须遵守，创始人股份的转换永远不会以低于一比一的比例进行。

如果我们减少本次发行的规模，我们将在本次发行完成前立即对普通股B类股份进行股本增加、股份回购、赎回或其他适当机制，以保持初始股东在本次发行完成后已发行和流通普通股中的所有权比例为25%。

我们是适用联邦证券法下的“新兴成长公司”和“较小报告公司”，并且因此已选择遵守本招股说明书中的某些减少的上市公司报告要求，并可能在未来文件中继续选择这样做。在开曼群岛，不得向公众发出认购证券的要约或邀请。

我们已授予Maxim一项45天的期权，以购买额外最多3,750,000个单位（超过上述25,000,000个单位），仅用于覆盖可能的超额配售。

我们将为在本次发行中出售的、或称为“公众股份”的已发行和流通普通股的持有者提供机会，在我们首次业务合并完成后，以每股价格赎回其股份，该价格以现金支付，等于下文所述信托账户中当时存放的总额（包括利息，扣除应缴所得税和最多10万美元的利息以支付清算费用），除以本次发行中当时已发行和流通的普通股数量，无论他们对业务合并提案投“赞成”、“反对”或弃权票。除所得税外，存入信托账户的资金及其产生的利息旨在不用于支付可能根据任何现行、待决或未来规则或法律对本公司征收的任何特别税或任何其他费用或税款，包括但不限于根据《2022年通胀削减法案》对本公司任何赎回或股票回购征收的任何特别税。公众股东的赎回权利将受到某些限制，包括：(i) 根据我们经第二次修订和重述的公司章程，公众股东及其任何关联方或与该股东共同行动或作为“集团”（根据《交易法》第13条定义）的任何其他人，将被限制赎回不超过本次发行中出售股份的15%的股份；以及(ii) 根据我们经第二次修订和重述的公司章程，如果我们无法在该业务合并后维持不少于500万美元的有形净资产，我们可能无法完成首次业务合并，因此我们可能赎回不超过一定数量的公众股份，以使我们能够维持不少于500万美元的有形净资产。如果我们的业务合并需要我们使用大部分现金支付购买价格，或需要我们在交割时保持一定数量的现金，赎回门槛可能会进一步受到限制。有关更多信息，请参阅本招股说明书中的“招股说明书摘要——如果我们举行股东投票，持有本次发行中15%或更多股份的股东的赎回权利限制”以及“风险因素——大量股东行使赎回权利的能力可能使我们无法完成最理想的业务合并或优化我们的资本结构”。

然而，如果业务合并未获批准或完成，赎回的公众股份将退还给相应的持有人、经纪人或银行。此外，本次发行中出售的单位，或称为“公众单位”（不包括公众单位所含的公众股份），以及本次发行中出售的权利，或称为“公众权利”的持有人，未被提供在我们首次业务合并完成时赎回其公众单位或公众权利的机会。

从本次发行结束起，我们有15个月的时间完成首次业务合并（或在我们延长完成业务合并的时间段的情况下，从本次发行结束起最多21个月，如本招股说明书中有更详细的描述）。每次三个月的延期都需要发起人或其关联方将每份公众股份存入信托账户0.10美元。此外，在本次发行结束后，我们还可能召开股东会议，以寻求股东批准对当时有效的公司章程和细则（经修订）进行修订，以修改我们完成首次业务合并的时间或实质内容（以及修改我们未能在本文所述时间内完成首次业务合并时赎回100%公众股份的实质或时间义务，以及与股东权利或首次业务合并前活动的其他重要条款相关的修改），前提是我们在修订时为公众股份持有者提供赎回其公众股份的机会。如果我们无法在本招股说明书所述的时间段内完成首次业务合并，除非我们根据经修订和重述的公司章程和细则延长该时间段，我们将按比例向我们的公众股东分配信托账户中当时存放的总金额（包括利息，扣除应付的所得税和最多100,000美元的利息以支付清算费用），通过以每股价格赎回100%的公众股份（以现金支付，如本招股说明书所述），然后停止所有运营，除非为了清算我们的事务，如进一步所述。

在此次发行之前，我们的发起人以25,000美元的总购买价格购买了9,583,333股B类普通股（根据我们的财务报表第8号注释中所述的资本重组进行了调整），每股面值0.0001美元，或“创始人股份”。在本次发行完成之前，发起人将（i）将210,000股创始人股份转让给我们的首席执行官兼董事Iris Zhao和董事长Ailong Xie；（ii）将63,000股创始人股份转让给我们的首席财务官Dan Song；（iii）将199,500股创始人股份转让给我们的董事候选人Jide Zeitlin和董事会副主席；（iv）将42,000股创始人股份转让给我们的首席运营官Zhiwei Tang、Joel“Chaim”Frenkel和我们的独立董事候选人Mingjie Zhao；以及（v）根据此类风险资本投资者认购的私人配售单位数量，向风险资本投资者转让额外数量的创始人股份（如上所述），每种情况均以当初购买这些股份时支付的原始购买价格进行转让。

发起人股份与本公司此次发行的普通股份相同，但（i）它们受到某些转让限制；（ii）在我们首次业务合并之前，只有发起人股份的持有人才有权就任何原因投票选举或罢免董事会成员；（iii）我们的发起人和我们管理团队的每位成员已与我们签订了一份备忘录协议，放弃其赎回权、从信托账户获得清算分配的权利以及其他由普通股份持有人享有的股东权利，每位认购发起人股份的风险资本投资者也将与我们签订一份协议，其中包含与发起人与我们签订的备忘录协议基本相同的条款，针对这些发起人股份（包括锁定期、赎回权放弃、清算分配权放弃以及同意投票支持我们首次业务合并的协议），但最多1,250,000股发起人股份的超额配售 forfeit 将仅是发起人的义务。

有关转让限制的更多信息，请参见招股说明书中的“主要股东 — 发起人股份和私人单位的转让限制”；其他信息，请参见招股说明书中的“证券描述 — 私人单位所依据的发起人股份和私人股份”。

我们的发起人最初以25,000美元的价格从我们这里购买了9,583,333股发起人股份，约合每股0.0026美元，并计划将808,500股发起人股份转让给我们的高管和董事候选人（每项转让均从我们发起人持有的发起人股份中转让，而非额外发行）以总购买价格2,109美元（约合每股0.0026美元）。此外，如果未部分或全部行使超额配售选择权，我们的发起人已同意放弃最多1,250,000股发起人股份。

假设不行使超额配售选择权，我们的发起人在考虑向其他初始股东转让后预计拥有4,941,500股发起人股份和172,500份私募单位，购买价格为1,725,000美元，或每单位10.00美元，假设风险资本投资者购买了上述描述中可能提供给他们的所有发起人股份和私募单位。

假设超额配售选择权被全部行使，我们的发起人在考虑向其他初始股东转让后预计拥有6,191,500股发起人股份和191,250份私募单位，购买价格为1,912,500美元，或每单位10.00美元，假设风险资本投资者购买了上述描述中可能提供给他们的所有发起人股份和私募单位。

有关我们发起人股权利益的更多信息，请参见本招股说明书中的“拟议业务—我们的发起人”。

在本次发行结束前，我们的发起人已同意向我们提供最高127.5万美元的贷款，用于支付成立成本和本次发行部分费用。截至本招股说明书日期，该本票项下的全部127.5万美元已提取。该本票不计利息、无担保且不可转换。\n在本次发行结束时，将从信托账户外的资金（包括私募单位的收益）中偿还该贷款。如果信托账户外的资金不足，将从公司的其他合法可用资金中偿还。自本注册声明生效之日起，直至我们首次业务合并完成或清算为止，我们的发起人将被允许每月向我们收取最高1万美元，以支付其办公室、公用事业和人员的使用费用。\n内部人员还将有权从我们这里获得报销，以补偿其在寻求和完成业务合并过程中产生的实际费用。此外，为了满足本次发行完成后直至首次业务合并完成前的营运资金需求，我们的创始人、高管和董事或其关联方或指定方可能但没有义务在任何时候以他们认为合理的方式向我们提供资金。\n另外，我们的发起人或其关联方可能但没有义务提供最高75万美元的营运资金贷款，该贷款在业务合并完成后，根据贷款人的决定，可以转换为每股10美元的营运资金单位。此外，我们的创始人、高管和董事或其关联方或指定方可能向我们提供资金以支持我们可能的延期，以便我们有更多时间完成首次业务合并，该贷款将通过延期可转换票据（“延期票据”）证明，并在首次业务合并结束时以现金偿还或转换为每股10美元的“延期单位”，在首次业务合并结束时偿还。如果我们未能完成首次业务合并，这些贷款将从不存放在信托账户中的资金中偿还，且仅限于可用资金。更多详情，请参见本招股说明书中的“招股说明书摘要 — 本次发行 — 对创始人的有限支付”、“资金用途”和“某些交易”部分。除上述情况外，我们的发起人或其关联方在本次发行结束时不会收到或获得任何其他形式的报酬。\n有关我们的发起人、其关联方或推广人收到或可能收到的报酬的更多信息，以及向我们的初始股东发行或可能发行的证券数量，请参见本招股说明书中的“拟议业务 — 我们的发起人”部分，以及“风险因素 — 任何营运资金贷款或延期贷款转换为营运资金单位或延期单位可能导致您的公众股份显著稀释。” 本招股说明书中的“风险因素 — 我们可能在完成首次业务合并后通过员工激励计划发行额外的普通股或优先股以完成首次业务合并。任何此类发行都会稀释股东的利益，并可能带来其他风险。”本招股说明书。

由于我们发起人支付的总计25,000美元的名义对价（约合每股0.0026美元），在本次发行完成后，您的公众股份将大幅稀释，前提是（i）将808,500股发起人股份转让给某些高级管理人员和董事提名人，包括我们的三位独立董事提名人、首席执行官、董事长、首席财务官和首席运营官，或（ii）由风险资本投资者购买最多2,583,333股发起人股份。

此外，我们将在本次发行完成后向我们的发起人发行私人单位。例如，下表显示了可能的稀释来源以及非赎回公众股东在本次发行完成后可能经历的稀释程度，我们假设每份权利发行1/3股，由于该发行将在业务合并时发生而无需额外对价，并且在本次发行完成后出售私人单位。下表假设：情景A）最大数量的公众股份中有25%被赎回，情景B）最大数量的公众股份中有50%被赎回，情景C）最大数量的公众股份中有75%被赎回，情景D）最大数量的公众股份被赎回，这将使我们能够保持净值为5,000,001美元。

截至2026年6月30日
	未行使超额配售选择权
	*情景A* *25%的* *最大赎回额⁽¹⁾*		*情景B* *50%的* 最大 *赎回额⁽²⁾*			*情景C* *75%的* 最大 *赎回额⁽³⁾*		*情景D* 最大 *赎回额(4)*
单位中包含的发行价为7.50美元（调整以包括权利的价值）	$	7.50		$	7.50		$	7.50	$	7.50
调整后的每股有形账面价值	$	5.13		$	4.13		$	2.62	$	0.27
对公众股东的稀释	$	2.37		$	3.37		$	4.88	$	7.23

\n \n \n \n \n \n \n \n \n \n \n \n \n

(1)	本列中的数字假设赎回了6,250,000股公众股份，即25,000,000股公众股份的25%。
(2)	本列中的数字假设赎回了12,500,000股公众股份，即25,000,000股公众股份的50%。
(3)	本列中的数字假设赎回了18,750,000股公众股份，即25,000,000股公众股份的75%。
(4)	本列中的数字假设赎回了24,568,777股公众股份，这是可以赎回的最大数量，这将使我们能够保持净值为5,000,001美元。

截至2026年6月30日
	行使超额配售选择权
	*情景A* *25%的* 最大 *赎回额⁽⁵⁾*		*情景B* *50%的* 最大 *赎回额⁽⁶⁾*			*情景 C* *75% 的* 最大 *赎回额⁽⁷⁾*		*情景 D* 最大 *赎回额⁽⁸⁾*
7.50 美元的发行价格包含在单位中（调整以包括权利的价值）	$	7.50		$	7.50		$	7.50	$	7.50
调整后的每股有形账面价值	$	5.14		$	4.14		$	2.62	$	0.24
对公众股东的稀释	$	2.36		$	3.36		$	4.88	$	7.26

\n \n \n \n \n \n \n \n \n \n \n \n \n

(5)	本列中列出的数字假设 7,187,500 节公众股份，即 28,750,000 节公众股份的 25%，被赎回。
(6)	本列中列出的数字假设 14,375,000 节公众股份，即 28,750,000 节公众股份的 50%，被赎回。
(7)	本列中列出的数字假设 21,562,500 节公众股份，即 28,750,000 节公众股份的 75%，被赎回。
(8)	本列中列出的数字假设赎回 28,318,777 节公众股份，这是在我们保持有形资产净值为 5,000,001 美元的情况下可能的最大赎回额。

有关额外发行对我们的公众股东的稀释影响的进一步信息，请参见“私募发行”、“稀释”以及“风险因素 — 我们的发起人和其他初始股东支付了总计 25,000 美元，或大约每创始人股份 0.0026 美元，因此您在购买我们的普通股份后将立即和显著地受到稀释”的招股书。除了创始人股份外，我们的初始股东所获得或应获得的报酬以及所发行或应发行的证券数量，包括可能从营运资本票据转换而来的营运资本单位的发行，以及可能从延期票据转换而来的延期单位的发行，可能会对您持有的公众股份产生重大稀释效应。然而，这种稀释效应的程度是不确定的。有关更多信息，请参见招股书中的“拟议业务 — 我们的发起人”以及 “风险因素 — 任何营运资本贷款或延期贷款转换为营运资本单位或延期单位可能会导致您的公众股份显著稀释。” 的招股书，以及“风险因素 — 我们可能会在完成首次业务合并后，或在首次业务合并后通过员工激励计划发行额外的普通股或优先股。任何此类发行都会稀释股东的利益，并可能带来其他风险。” 的招股书。

我们的发起人、任何发起人的关联方、我们的董事或高管可能有与您不同、额外或冲突的利益。如在“管理层 — 利益冲突”的招股书中有更详细的讨论，如果我们的任何初始股东了解到属于其已有受托责任或合同义务的实体业务合并机会，他或她可能需要在向我们展示该业务合并机会之前，向该实体展示该业务合并机会，受开曼群岛法律下受托责任的约束。

我们未授权任何人提供本招股说明书以外的任何信息或作出任何声明。我们对其他人可能提供的任何其他信息不承担任何责任，也无法保证其可靠性。本招股说明书仅在合法的情况下和司法管辖区范围内，才构成出售此处所列单位的要约。本招股说明书中的信息仅在该日期有效。

根据适用的联邦证券法，我们是一家“新兴成长型公司”，并将受减少的上市公司报告要求的约束。投资我们的证券涉及风险。我们是一家根据开曼群岛法律成立的免税公司。本招股说明书所发行的单位包括开曼群岛空白支票公司的股份，而非我们可能合并的运营实体的股份。作为一家没有自己重大业务的空白支票公司，我们寻求与一个或多个企业或实体完成业务合并。我们寻找潜在目标企业的努力将不限于特定行业或地理区域。我们将在全球范围内寻找机会，包括北美、欧洲和亚洲。

我们的发起人、高管和董事中有一些人位于美国以外的地区。例如，我们的首席执行官兼董事Iris Zhao女士位于阿联酋。我们的董事会主席Ailong Xie先生位于香港。我们的首席财务官Dan Song先生位于加拿大，我们的首席运营官Zhiwei Tang先生位于中国。此外，我们的发起人相关的一些个人与美国以外的司法管辖区有联系。除了一部分管理人员的所在地和部分董事、高管及与我们的发起人有关的个人的背景联系外，截至本招股说明书日期，我们在中国大陆或香港没有业务、子公司或资产。由于我们的部分高管和董事位于美国以外地区，因此存在与民事责任相关的执行风险。

我们的两位创始人——董事会主席Ailong Xie和首席执行官兼董事Iris Zhao——与我们的发起人Gravity Sponsor Holdings LLC有关联。我们其他创始人均为公司的高管或董事。我们认为，凭借他们在寻找、投资和提升价值方面的经验和技能，我们有很好的条件去追求能带来风险调整后回报的机会。

我们的高管、董事及董事提名人如下：

Ms. Iris\nZhao. Ms. Zhao 自 2026 年 1 月 13 日（公司成立日）起担任我们的首席执行官。她是马耳他共和国公民，现居阿联酋。Ms. Iris Zhao 在全球通过并购和资本市场交易构建和指导企业方面拥有超过 10 年的经验，同时还参与复杂跨境交易的咨询。在 Mars\nAcquisition Corp.，她发挥了关键的运营作用，帮助公司上市，并随后负责寻找、谈判和执行其与 ScanTech Identification Beam Systems, LLC 的业务合并。此前，在她的投资银行和咨询职位上，她设计并完成了数十笔交易，包括首次公开募股、后续发行和私募投资，帮助公司筹集成长资金并应对进入公开市场的挑战。她的职业生涯专注于将国际公司与全球资本市场联系起来。

从 2021 年 4 月到\n2025 年 1 月，Ms. Zhao 担任 Mars Acquisition Corp.（纳斯达克：MARX）的首席运营官，这是一家空白支票公司。在此职位上，她负责其首次公开募股的运营，该次募股筹集了 6900 万美元，并随后在寻找、谈判和执行其与 ScanTech Identification Beam Systems, LLC 的业务合并中发挥了关键作用，该交易于\n2025 年 1 月 2 日完成。

从\n2021 年 2 月到 2023 年 1 月，Ms. Zhao 还担任 Bowen Fintech plc（伦敦证券交易所：BWN）的董事和公司秘书，这是一家在伦敦上市的特殊目的收购公司，她在其中负责公司治理、合规性，并支持其战略计划。

Ms. Zhao\n于 2020 年 2 月被任命为 Future Fintech Group Inc.（纳斯达克：FTFT）的首席投资官。在此之前，她曾担任 Wealth Index（北京）基金管理有限公司的管理合伙人，这是一家专注于财务咨询、私募股权投资和投资银行业务的顶级金融服务公司。从 2011 年 1 月到 2019 年 2 月，Ms. Zhao 负责国际业务规划和开发、投资者关系支持以及与全球投资者的关系。Ms. Zhao 完成了数十笔交易，涵盖首次公开募股、并购交易、反向收购、后续发行、公开和私募融资以及 PIPEs。在她的早期职业生涯中，Ms. Zhao 曾在 SUNTV Video Ltd.；孟买证券交易所（BSE）股票代码：532733）担任纽约市的专家。她拥有媒体、商业谈判方面的经验，并熟悉国际商业活动。

Ms. Zhao\n在纽约城市大学和蒙大拿州立大学学习金融专业。她从蒙大拿州立大学获得金融学理学学士学位，并以最高荣誉毕业，同时被授予 Beta Gamma Sigma，这是国际精英商学院协会。她获得了 UP Diliman 的工商管理硕士学位。

Mr.\nAilong Xie. Mr. Xie 自 2026 年 1 月 13 日起（公司成立之日）担任我们的董事会主席。Xie 先生是一位资深的投资高管，拥有在关键阶段建立和指导公司的经验。在联合财富资本有限公司担任董事长兼首席执行官的二十多年间，他主导了公司的投资策略，监督其发展并管理其投资组合。在职业生涯早期，他在南方资产管理公司负责共同基金业务和营销的发展。在深圳市机场有限公司，他领导了公司的首次公开发行流程及后续的战略股权投资，包括帮助建立后来成为深圳创新投资集团的收购活动，这是中国最大的风险投资公司之一。他的董事会职责包括在成长阶段的技术和工业公司中进行积极的治理和战略指导。Xie 先生在资本市场、投资管理和公司战略方面的丰富行业经验，以及他在金融领域的深厚专业知识，为公司带来了宝贵的见解。

从\n2003 年 3 月到 2007 年 3 月，他担任南方资产管理公司的助理总经理、首席营销官和基金经理。从 1998 年 3 月到 2003 年 3 月，他担任深圳机场有限公司的董事会秘书兼首席投资官（深圳证券交易所（SZSE）股票代码：000089），主要负责公司的上市、股份分配、信息披露和外资引进。他在这次收购中发挥了关键作用，收购了国信证券有限公司 25% 的股份和南方资产管理有限公司 30% 的股份，并发起成立了中国最大的风险投资公司深圳创新投资集团。自 2007 年 3 月起，Xie 先生成功领导了多个私募基金的发行，并在各种首次公开募股中使数十家公司上市。自 2018 年 3 月起，Xie 先生担任Geo-Resources\n和 Environment Co., Ltd. 武汉 ITRI 的董事会副主席。此外，自 2018 年起，他还担任 Grove Hydrogen Technology Group Co., Ltd. 的董事。

Mr.\nXie 毕业于复旦大学，获得经济学学士学位，并在罗斯福大学 Heller 商学院获得工商管理硕士学位。

Mr. Dan\nSong. Mr. Song 自 2026 年 1 月 13 日起（公司成立之日）担任我们的首席财务官。自 2025 年 6 月起，Mr. Song 还担任 AP Power Corp Renewable Energy 的首席财务官，负责财务报告、内部控制和与资本市场相关的事宜。

从2017年到2020年，宋先生为财富指数资本集团有限公司提供投资银行支持服务，专注于与并购和资本市场交易相关的财务尽职调查、交易支持和财务建模。2017年之前，宋先生在财务报告服务行业担任过各种职位，并且还为中国黄金国际资源公司有限公司的港股和多伦多证券交易所双重上市提供了财务报告工作。通过这些职位，宋先生积累了在上市公司过渡期间管理财务报告和内部控制的经验，包括在公司发展各个阶段建立财务报告和控制程序。

宋先生的职业生涯始于一家四大会计师事务所，在那里他完成了实习，并于2010年获得了CPA资格。他拥有会计专业的学士学位和金融专业的辅修学位。

唐志强先生。 唐先生自2026年1月13日（公司成立之日）起担任我们的首席运营官，拥有公司股权投资、重组、并购和企业管理方面的经验。自2011年以来，他担任联合财富资本有限公司的董事总经理，负责公司的日常运营和业务发展。在联合财富资本任职期间，唐先生负责对潜在投资组合公司的尽职调查和战略决策。他监督投资组合团队的活动，并支持投资策略的执行。他还负责与有限合伙人和基金利益相关方的沟通，并在行业活动、谈判和合作伙伴讨论中代表公司。

从2009年4月到2011年5月，他担任先锋期货有限公司结算部经理。从1999年3月到2009年3月，他担任中国银河证券的证券分析师（香港证券交易所股票代码：06881.HK；上海证券交易所股票代码：601881.SH）。自2018年3月起，唐先生担任Geo-Resources和Environment有限公司武汉ITRI的董事。此外，自2020年3月起，他担任深圳铁恩能源科技有限公司的董事。唐先生的职业生涯集中在投资的运营管理和尽职调查上。在联合财富资本担任董事总经理期间，他负责公司的日常运营和业务发展，领导对潜在投资组合公司的尽职调查，并管理利益相关方的沟通。他之前作为证券分析师的经验为他提供了对公开市场估值驱动因素的基础性理解。

唐先生于1994年从贵州工业大学获得建筑学学士学位。

独立董事提名人

杰德·泽特林先生 预计在本招股说明书所属的注册声明生效后，将成为我们的董事会成员及董事会副主席。

Zeitlin 先生曾是 Tapestry, Inc.（纽约证券交易所代码：TPR）的董事长兼首席执行官，这是一家财富 500 强和标准普尔 500 强的全球奢侈零售公司，是 Coach、Kate Spade 和 Stuart Weitzman 品牌的母公司。Zeitlin 先生发起并领导了 Tapestry, Inc. 的重大战略转型，除了担任 Tapestry, Inc. 的首席执行官外，他还曾担任 Coach 品牌的首席执行官。Zeitlin 先生曾是 The Goldman Sachs Group, Inc.（纽约证券交易所代码：GS）的合伙人，曾在并购部门晋升为合伙人，并曾担任高盛投资银行部门的全球首席运营官。他曾担任尼日利亚主权财富基金 Nigeria Sovereign Investment Authority（“NSIA”）的创始董事，后担任两届主席，任期于 2021 年 5 月结束。自二十多年来，Zeitlin 先生一直是多个数十亿美元捐赠基金和基金会投资委员会的活跃成员。他曾担任 Amherst College、Doris Duke Charitable Foundation、Milton Academy 和 Teach for America 的投资委员会主席或成员。他还曾担任 Affiliated Managers Group（纽约证券交易所代码：AMG）的董事会成员，这是一家管理资产达 6000 亿美元的上市公司。Zeitlin 先生获得 Amherst College 的文学学士学位和哈佛商学院的工商管理硕士学位，目前是 Amherst College 的名誉主席。

Chaim Frenkel 先生预计在本招股说明书所属的注册声明生效后将成为我们董事会成员。自 2025 年 9 月起，Frenkel 先生担任 Synthesized Ltd. 的首席营收官，这是一家由人工智能驱动的测试数据自动化公司，他负责营收战略、市场推广执行和商业运营。

在加入 Synthesized 之前，Frenkel 先生于 2018 年 10 月至 2025 年 9 月担任 Tricentis USA Corp.（一家软件测试和质量保证公司）的联盟副总裁。在 Tricentis 任职期间，Frenkel 先生在将公司年度经常性收入提升至超过 4 亿美元，并支持其在 2025 年初估值达到约 45 亿美元的增长过程中发挥了重要作用。

在职业生涯早期，Frenkel 先生曾在多家专注于技术的公司担任高管领导职务，这些公司覆盖 B2B 和 B2C 市场，包括一些实现了成功战略退出的组织。在其职业生涯中，他直接参与并支持了超过 3 亿美元的战略收购，并领导了美洲、欧洲、中东、非洲和亚太地区的产品上市和营收计划。

凭借在跨国科技公司中担任高级领导职务超过 15 年的经验，专注于营收增长、企业发展和国际扩张，我们认为 Frenkel 先生有资格担任董事会成员。他的背景包括在快速增长和战略转型期间就人工智能驱动的商业模式、运营整合和治理实践提供建议，并在与董事会和高管团队就企业战略、营收运营、并购、组织扩展和国际市场进入相关事宜方面拥有丰富的经验。

Mr.\nMingjie Zhao 预计将在本招股说明书所属的注册声明生效后成为我们董事会的成员。赵先生还被任命为MNBS Acquisition Corp.（一家开曼群岛\n空白支票公司）的董事会主席和独立董事提名人，该公司已向证券交易委员会提交了注册声明，但尚未完成其首次公开募股。

他拥有超过20年的实际管理经验和上市公司治理经验，专注于运营转型、战略监督和跨境业务管理。

赵先生曾在经历重大转型的公司中担任高级运营和董事会职务。作为一家纳斯达克上市工业公司的总裁和董事，他负责领导公司的战略重新定位。他的独立董事职务涉及指导公司应对复杂的财务报告要求、公司治理挑战和战略审查。在职业生涯早期，赵先生曾担任高级销售和管理职位，负责收入增长和分销渠道开发。赵先生的背景使他能够为我们董事会提供关于运营纪律、上市公司报告的复杂性以及有效董事会治理的实用指导——这些都是业务合并后实体的关键领域。\n他是Shineco, Inc.（OTCMKTS: SISI）的独立董事长，Future FinTech Group, Inc.（NASDAQ: FTFT）的独立董事，以及Hua Yang, Inc.的董事兼总经理。赵先生曾担任TD Holdings, Inc.（NASDAQ: GLG）的总裁、首席执行官和董事，以及Hephaistos Building Supplies, Inc.的高级销售经理。他获得了华东师范大学的学士学位和桥港大学的工商管理硕士学位。

我们的发起人

我们的发起人是Gravity Sponsor Holdings LLC，\n一家特拉华州有限责任公司（“发起人”）。发起人的股权由谢爱龙、塔希·尼玛·奥藏和赵艾丽斯持有。赵艾丽斯女士是我们的发起人的唯一管理合伙人。赵艾丽斯女士、谢爱龙先生和奥藏塔希先生各自在发起人中持有三分之一的会员权益。发起人仅为了此次发行而成立，此前并未组织过任何特殊目的收购公司。谢爱龙先生担任我们董事会主席，赵艾丽斯女士担任我们首席执行官和董事。赵艾丽斯女士目前是MNBS Acquisition Corp.（一家开曼群岛空白支票公司）的首席执行官，该公司已向证券交易委员会提交了注册声明，其业务合并使命与我们的高度重叠。谢爱龙先生和奥藏塔希先生均未组织过，也未目前参与任何其他特殊目的收购公司。赵艾丽斯女士、谢爱龙先生和奥藏塔希先生可能被视为间接拥有发起人所持证券的受益所有权，并除各自在其中的金钱利益外，否认该受益所有权。

在此次发行之前，我们的发起人以总计25,000美元的价格购买了9,583,333股B类普通股，每股面值0.0001美元，或称为“创始股份”。\n在此次发行完成之前，发起人将（i）将210,000股创始股份转让给Iris Zhao，我们的首席执行官和董事，以及Ailong Xie，我们的董事会主席；（ii）将63,000股创始股份转让给Dan Song，我们的首席财务官；（iii）将199,500股创始股份转让给Jide Zeitlin，我们的董事提名人和董事会副主席；（iv）将42,000股创始股份转让给Zhiwei Tang，我们的首席运营官，Chaim Frenkel和Mingjie Zhao，我们的独立董事提名人；以及（v）根据此类风险资本投资者认购的私募单元数量，向风险资本投资者转让额外数量的创始股份（如上所述），所有转让均以该股份从我们处购买时的原始购买价格进行。Gravity Sponsor Holdings LLC，我们的发起人，对其持有的创始股份拥有投票权和处置权。有关我们创始人的更多信息，请参见“招股说明书摘要——我们的创始人和管理层”。

我们的一些创始人、高管和董事位于美国以外地区，在本次发行后，他们将共同持有我们已发行和流通普通股的大约25%，不包括私人单位和代表股份所含的普通股、由营运资金贷款转换而来的单位所含任何股份，以及在我们首次业务合并中向任何卖方发行或即将发行的任何普通股或股权关联证券。因此，根据美国外国投资委员会（“CFIUS”）颁布的规则，我们可能被视为“外国人”，并且可能无法与一家美国目标公司完成首次业务合并，因为此类首次业务合并可能受到美国外国投资法规的约束，并由美国政府机构（如CFIUS）进行审查，或最终被禁止。因此，我们可能完成首次业务合并的目标公司池可能受到限制。然而，我们已通过某些旨在使我们的流程符合适用的美国监管要求并为公众股东提供常规结构保护的特征来设计此次发行。这些包括：(i) 本次发行和私人单位销售所得款项将存入由独立受托人管理的美国境内的信托账户，以美元计价；(ii) 作为我们收购标准的一部分，我们不会与一家财务报表由PCAOB无法检查的审计 firm 审计的目标公司完成首次业务合并；以及(iii) 我们的公众股东在完成首次业务合并时，有权按比例从信托账户中获得其普通股的赎回资金。尽管这些结构特征可能减轻某些风险，但它们不会阻止我们根据CFIUS法规被视为“外国人”，也不会消除拟议业务合并可能受到监管审查、延迟或禁止的可能性。

我们管理团队的两位成员——位于香港的董事会主席谢爱龙，以及位于中国的首席运营官唐志伟——均位于或与中华人民共和国存在重要联系。中国政府可能对我们寻找目标公司的过程中这些个人的行为拥有潜在的监督权和自由裁量权。中国政府最近在数据安全、网络安全审查和反垄断执法等领域采取了通知时间很短的监管行动，可能会继续干预或影响与中国的公司有关的运营。这些风险可能导致我们寻找目标公司的重大变化和/或我们正在注册的证券价值的重大变化，可能会显著限制或完全阻碍我们向投资者提供或继续提供证券的能力，并可能导致此类证券的价值大幅下降或变得一文不值。由于这些联系，我们可能也被某些非中国目标企业视为不太有吸引力的合作伙伴，这可能会限制我们的收购范围或延长我们的寻找过程。有关更多信息，请参见本招股说明书第41页开始的“风险因素”。

我们不会与任何通过可变利益实体（“VIE”）安排进行运营的目标公司进行首次业务合并，VIE是一种合同安排，用于向在中国境内公司中进行外国投资提供经济利益，而中国法律禁止直接投资于运营公司。因此，某些在中国受外国所有权限制的行业中的业务可能无法作为收购候选公司供我们选择。

如果我们决定与一家在中国境内并主要在中国运营的目标公司进行首次业务合并，目标公司和/或合并后的公司将需要进行备案程序以满足备案要求。我们无法保证我们能够及时完成该过程并获得中国证券监督管理委员会（CSRC）的批准，如果有的话。这可能对我们与中国运营企业的潜在业务合并以及合并后公司的业务、财务状况和经营成果产生不利影响。有关我们发起人、高管和董事的地理联系以及潜在监管考虑的相关风险的讨论，请参见本招股说明书第2页和第41页的“招股说明书摘要——我们的创始人和管理层”以及“风险因素”。

我们是一家没有子公司和自身业务的空白支票公司，除了组织活动、准备此次发行以及在此次发行结束后寻找合适的标的公司以完成首次业务合并外，没有其他业务活动。截至本招股说明书发布之日，我们尚未向任何个人或实体进行过转让、分红或分配。我们计划在业务合并完成后才分配收益或清偿债务。我们可能会保留所有可用资金以及业务合并后的未来收益，以资助我们业务的发展和增长。因此，我们可能在可预见的未来不会支付任何现金股息。

我们的独立注册公共会计事务所GuzmanGray，一家专业会计公司，总部位于加利福尼亚州科斯塔梅萨，并受PCAOB的定期检查。GuzmanGray的总部不在中国大陆或香港，并且不受《2023年综合拨款法案》（“HFCAA”）修订后《外国公司问责法》下PCAOB的决定约束。然而，如果我们与一家中国目标公司完成业务合并，合并后公司的审计师可能会受到PCAOB检查限制，这可能导致我们证券在美国全国证券交易所的交易被禁止。

See\n“Risk Factors” beginning on page 41 of this prospectus for a discussion of information that should be considered\nin connection with an investment in our securities. Investors will not be entitled to protections normally afforded to investors in Rule 419\nblank check offerings.

Our\nunits offered in this prospectus include shares of a Cayman Islands blank check company instead of the shares of the operating entities\nwith whom we may combine.

Prior to the offering, our sponsor paid an\naggregate purchase price of $25,000 for 9,583,333 Class B ordinary shares, par value $0.0001 per share, or “founder shares.”\nPrior to the consummation of this offering the sponsor will transfer (i) 210,000 founder shares owned to each of Iris Zhao, our Chief\nExecutive Officer and a director, and Ailong Xie, our Chairman of the Board; (ii) 63,000 founder shares to Dan Song, our Chief Financial\nOfficer; (iii) 199,500 founder shares to Jide Zeitlin, our director nominee and vice chairman of the board, (iv) 42,000 founder shares\nto each of Zhiwei Tang, our Chief Operating Officer, Chaim Frenkel and Mingjie Zhao, our independent director nominees, in each case\nat the original purchase price paid when such shares were acquired from us.

Each\nof our founders, including our sponsor, any affiliate of our sponsor, our directors or officers, may have interests that may be different\nfrom, in addition to or in conflict with yours. As more fully discussed in “Management — Conflicts of Interest,”\nof the prospectus, if any of our initial shareholders become aware of a business combination opportunity that\nfalls within the line of business of any entity to which he or she has pre-existing fiduciary or contractual obligations, he or she may\nbe required to present such business combination opportunity to such entity, subject to his or her fiduciary duties under the Cayman\nIslands law, prior to presenting such business combination opportunity to us.

Prior\nto this offering, there has been no public market for our units, ordinary shares, or rights. We intend to apply to have our units listed\non the Nasdaq Global Market, or Nasdaq, under the symbol “GVACU” on or promptly after the date of this prospectus. The ordinary\nshares and rights comprising the units are expected to begin separate trading on the 52^nd business day after the date of this\nprospectus unless Maxim informs us of its decision to allow earlier separate trading, subject to our satisfaction of certain conditions.\nOnce the securities comprising the units begin separate trading, the ordinary shares and rights are expected to be traded on Nasdaq under\nthe symbols “GVAC” and “GVACR,” respectively. Although after giving effect to this offering we expect to\nmeet, on a pro forma basis, the minimum initial listing standards set forth in the Nasdaq listing standards, we\ncannot assure you that our securities will be, or will continue to be, listed on Nasdaq in the future or prior to our initial business\ncombination. In order to continue listing our securities on Nasdaq prior to our initial business combination, we must maintain certain\nshareholders’ equity, market capitalization, aggregate market value of publicly held shares and financial distribution requirements.

Neither\nthe U.S. Securities and Exchange Commission (the “SEC”) nor any state securities commission has approved or disapproved of\nthese securities or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.

No\noffer or invitation to subscribe for units may be made to the public in the Cayman Islands.

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

Price to
Public

Underwriting

Discounts⁽¹⁾

Proceeds,

before

Expenses,

to us

Per Unit

10.00

0.05

9.95

Total

250,000,000

1,250,000

248,750,000

\n \n \n \n

(1)

Includes\n $0.05 per unit sold in the base offering, or $1,250,000 in the aggregate (or up to $1,437,500 if the over-allotment option is exercised\n in full), payable upon the closing of this offering. The table does not include certain other fees and expenses payable (or securities\n issuable) to the underwriters in connection with this offering. In addition, we have agreed to issue to the representative of the\n underwriters or its designees an aggregate of 875,000 ordinary shares (or up to 1,006,250 ordinary shares if the underwriters’\n over-allotment option is exercised), which we refer to herein as the “representative shares”, as part of representative\n compensation, which will be issued upon the consummation of this offering. See also “Underwriting” for a description\n of compensation and other items of value payable to the underwriters.

Upon\nconsummation of the offering, $10.00 per unit sold to the public in this offering (whether or not the over-allotment option has been\nexercised in full or part) will be deposited into a United States-based account maintained by Continental Stock Transfer & Trust\nCompany acting as trustee. Except as described in this prospectus, these funds will not be released to us until the earlier of the completion\nof our initial business combination and our liquidation upon our failure to consummate a business combination within the required time\nperiod.

The\nunderwriters are offering the units for sale on a firm-commitment basis. Delivery of the units will be made on or about __________, 2026.

Sole\nBook-Running Manager

Maxim\nGroup LLC

The date of this prospectus is \n, 2026

TABLE\nOF CONTENTS

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

		Page

PROSPECTUS SUMMARY		1

RISK FACTORS		41

SUMMARY FINANCIAL DATA		84

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS		85

USE OF PROCEEDS		86

DIVIDEND POLICY		89

DILUTION		90

CAPITALIZATION		94

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS		95

PROPOSED BUSINESS		100

MANAGEMENT		124

PRINCIPAL SHAREHOLDERS		134

CERTAIN TRANSACTIONS		138

DESCRIPTION OF SECURITIES		141

SHARES ELIGIBLE FOR FUTURE SALE		155

TAXATION		156

UNDERWRITING		166

LEGAL MATTERS		175

EXPERTS		175

ENFORCEABILITY OF CIVIL LIABILITY		175

WHERE YOU CAN FIND ADDITIONAL INFORMATION		175

INDEX TO FINANCIAL STATEMENTS		F-1

	●	“second\n amended and restated memorandum and articles of association” are to our Second amended and restated Memorandum and Articles\n of Association to be adopted immediately prior to or upon effectiveness of this prospectus;

	●	“Companies\n Act” refers to the Companies Act (As Revised) of the Cayman Islands as the same may be amended and supplemented from time to\n time;

	●	“China”\n and “PRC” refer to the People’s Republic of China, including, for the purposes of this prospectus, Macau and Hong\n Kong.

	●	“equity-linked\n securities” are to any securities of our company which are convertible into or exchangeable or exercisable for, ordinary shares\n of our company, including but not limited to a private placement of equity or debt;

	●	“founders”\n refers to all of our shareholders immediately prior to the date of this prospectus, including all of our officers and directors to\n the extent they hold such shares;

	●	“letter agreements”\n refer to the agreements to be executed among us, underwriters, our officers, directors and other founders on the date that the registration\n statement is declared effective;

	●	“management”\n or our “management team” are to our officers and directors;

	●	“ordinary shares”\n are to our ordinary shares, par value $0.0001 per share;

	●	“private\n units” refer to the units issued in a private placement simultaneously with the closing of this offering;

	●	“US\n Dollars” and “$” refer to the legal currency of the United States;

	●	“public\n shares” refer to ordinary shares which are being sold as part of the units in this offering (whether they are purchased in\n this offering or thereafter in the open market) shareholder;

	●	“public shareholders”\n means the holders of the ordinary shares which are being sold as part of the units in this public offering, or “public shares,”\n whether they are purchased in the public offering or in the aftermarket, including any of our founders to the extent that they purchase\n such public shares (except that our founders will not have conversion or tender rights with respect to any public shares they own).

	●	“Sponsor”\n means Gravity Sponsor Holdings LLC, the sponsor of this offering, together with any permitted transferee of founder shares and/or\n private units to whom such securities are transferred in accordance with the applicable transfer restrictions and who becomes bound\n by the applicable sponsor or lock-up arrangements.

	●	“units”\n are to units sold in this offering, each consisting of one ordinary share and one right to receive one-third (1/3) of one Class A\n ordinary share; and

	●	“working\n capital units” are to units issuable upon conversion of working capital loans, if any, at $10.00 per unit, upon the\n consummation of the business combination.

Entity/Individual	Amount of Compensation to be Received or Securities Issued or to be Issued	Consideration Paid or to be Paid
The Sponsor	4,941,500 Class B ordinary shares without the exercise of over-allotment option; or up to 6,191,500 ordinary shares with the exercise of the over-allotment option ⁽¹⁾	$16,151, or approximately an effective price of $0.0033 per Class B ordinary share without the exercise of over-allotment option (giving effect to the forfeiture of 1,250,000 founder shares), or approximately $0.0026 per Class B ordinary share with the exercise of the over-allotment option in full

	172,500 private units without the exercise of over-allotment option; or up to 191,250 private units with the exercise of over-allotment option⁽²⁾	$1,725,000, or $10.00 per unit (without the exercise of over-allotment option); or $1,912,500, or $10.00 per unit (with the exercise of over-allotment option)

	Up to $1,275,000	Repayment of loans made to us by our sponsor to cover offering-related and organizational expenses.

	$10,000 per month up to $150,000 (or $210,000 if the period to complete an initial business combination is extended in accordance with the second amended and restated memorandum and articles of association)	Office space, administrative and support services, until consummation of our business combination

	Up to $750,000 in working capital loans may be converted into private units at a price of $10.00 per unit	Working capital loans to finance transaction costs in connection with an intended initial business combination.

	Up to $5,000,000 (or up to $5,750,000 if over-allotment option is exercised) in loans to extend the period that we must complete an initial business combination from 15 months following the closing of the offering to up to 21 months following the closing of the offering in accordance with our second amended and restated memorandum and articles of association, evidenced by extension convertible notes to be repaid in cash or converted into units at a price of $10.00 per unit	Loan in support of our potential extension to allow additional time for us to complete an initial business combination

	Reimbursement for any out-of-pocket expenses related to identifying, investigating and completing an initial business combination	Services in connection with identifying, investigating and completing an initial business combination

Holder of	Shares \n Purchased		Percentage		Consideration \n Amount		Percentage	Average \n Price Per Share
Founder\n shares held by our Sponsor ⁽¹⁾		4,941,500		11.52	%	$	16,151		0.01	%	0.00
Founder\n shares held by our officers and director nominees ⁽¹⁾⁽⁵⁾		808,500		1.88	%	$	2,109		0.00	%	0.00
Founder\n shares that may be transferred to at-risk capital investors ^{(1) (3)}		2,583,333		6.02	%	$	6,740		0.00	%	0.00
Representative shares		875,000		2.04	%	$	—		—	%	0.00
Private\n shares ⁽²⁾		356,666		0.83	%	$	2,675,000		1.06	%	7.50
Public\n shareholders ⁽⁴⁾		33,333,333		77.71	%	$	250,000,000		98.93	%	7.50
Total		42,898,332		100.00	%	$	252,700,000		100.00	%

Types of Securities	Number of Securities Held Before Offering		Number of Securities Held After Offering (assuming no over-allotment option exercised)		Number of Securities After Offering (assuming over-allotment option exercised in full)	Lock-Up Terms
Founder Shares owned by the Sponsor		8,774,833		4,941,500		6,191,500	As provided in a letter agreement to be entered by and among the Company and the initial shareholders on the date that the registration statement is declared effective, our Sponsor has agreed not to transfer, assign or sell any of the founder shares (except to certain permitted transferees) until the earlier of (1) six months after the completion of our initial business combination and (2) the date on which we consummate a liquidation, merger, share exchange, reorganization, or other similar transaction after our initial business combination that results in all of our shareholders having the right to exchange their ordinary shares for cash, securities or other property, unless otherwise approved by public shareholders in connection with a business combination; unless different transfer restrictions are otherwise approved by public shareholders in connection with the business combination. Notwithstanding the foregoing, if the last sale price of our ordinary shares 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. The Sponsor will retain all of the aforementioned 2,583,333 founder shares if the at-risk capital investors do not purchase any of the private placement units discussed in footnote (2) below, in which case the Sponsor would own 7,524,833 founder shares, assuming no exercise of the over-allotment option, and 8,774,833 founder shares, assuming full exercise of the over-allotment option.

Founder Shares owned by our officers and director nominees		808,500		808,500		808,500	As provided in a letter agreement to be entered by and among the Company and the initial shareholders on the date that the registration statement is declared effective, our Sponsor has agreed not to transfer, assign or sell any of the founder shares (except to certain permitted transferees) until the earlier of (1) six months after the completion of our initial business combination and (2) the date on which we consummate a liquidation, merger, share exchange, reorganization, or other similar transaction after our initial business combination that results in all of our shareholders having the right to exchange their ordinary shares for cash, securities or other property, unless otherwise approved by public shareholders in connection with a business combination; unless different transfer restrictions are otherwise approved by public shareholders in connection with the business combination. Notwithstanding the foregoing, if the last sale price of our ordinary shares 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.

Founder Shares owned by other initial shareholders⁽¹⁾	—	2,583,333	2,583,333	Substantially the same as the founder shares owned by our Sponsor, except that the obligation to forfeit up to 1,250,000 founder shares if the over-allotment option is not exercised in full will remain solely an obligation of the Sponsor.

Private Units owned by our Sponsor⁽²⁾	—	172,500	191,250	As provided in a letter agreement to be entered by and among the Company and the initial shareholders on the date that the registration statement is declared effective, the private units will not be transferable, assignable or saleable until after the completion of our initial business combination (except to certain permitted transferees).

Private Shares owned by our Sponsor⁽²⁾	—	172,500	191,250	As provided in a letter agreement to be entered by and among the Company and the initial shareholders on the date that the registration statement is declared effective, the private shares will not be transferable, assignable or saleable until after the completion of our initial business combination (except to certain permitted transferees).

Shares Issuable Upon Conversion of Private Rights owned by our Sponsor⁽²⁾	—	57,500	63,750	As provided in a letter agreement to be entered by and among the Company and the initial shareholders on the date that the registration statement is declared effective, the private rights will not be transferable, assignable or saleable until after the completion of our initial business combination (except to certain permitted transferees). The figures in this row represent shares underlying rights.

Representative Shares owned by Maxim	—	875,000	1,006,250	Maxim has agreed not to transfer, assign or sell any such shares without prior consent of the Company until the completion of our initial business combination. In addition, Maxim has agreed (i) to waive its redemption rights with respect to such shares in connection with the completion of our initial business combination and (ii) to waive its rights to liquidating distributions from the trust account with respect to such shares if we fail to complete our initial business combination within the periods of time as provided in our second amended and restated memorandum and articles of association.

As of June 30, 2026
	Without Over-Allotment\n Option Exercised
	*Scenario\n A* *25%\n of* *maximum\n redemptions⁽¹⁾*		*Scenario\n B* *50%\n of* *\n maximum* *redemptions⁽²⁾*			*Scenario\n C* *75%\n of* *maximum\n* *redemptions⁽³⁾*		*Scenario\n D* *Maximum* *redemptions(4)*
Offering price of $7.50 included in the units (adjusted\n to include the value of the rights)	$	7.50		$	7.50		$	7.50	$	7.50
Pro forma net tangible book value per share, as adjusted*	$	5.13		$	4.13		$	2.62	$	0.27
Dilution to public shareholders	$	2.37		$	3.37		$	4.88	$	7.23

(1)	The numbers set forth in\n this column assume that 6,250,000 public shares, or 25%, of 25,000,000 public shares are redeemed.
(2)	The numbers set forth in\n this column assume that 12,500,000 public shares, or 50%, of 25,000,000 public shares are redeemed.
(3)	The numbers set forth in\n this column assume that 18,750,000 public shares, or 75%, of 25,000,000 public shares are redeemed.
(4)	The numbers set forth\nin this column assume that 24,568,777 public shares are redeemed, which is the maximum number of shares that can be redeemed that\nwould permit us to maintain net tangible assets of $5,000,001.

As of June 30, 2026
	With Over-Allotment\n Option Exercised
	*Scenario\n A* *25%\n of* *maximum\n* *redemptions⁽⁵⁾*		*Scenario\n B* *50%\n of* *maximum\n* *redemptions⁽⁶⁾*			*Scenario\n C* *75%\n of* *maximum\n* *redemptions⁽⁷⁾*		*Scenario\n D* *Maximum* *redemptions⁽⁸⁾*
Offering price of $7.50 included in the units (adjusted\n to include the value of the rights)	$	7.50		$	7.50		$	7.50	$	7.50
Pro forma net tangible book value per share, as adjusted*	$	5.14		$	4.14		$	2.62	$	0.24
Dilution to public shareholders	$	2.36		$	3.36		$	4.88	$	7.26

(5)	The numbers set forth\n in this column assume that 7,187,500 public shares, or 25%, of 28,750,000 public shares are redeemed.
(6)	The numbers set forth\n in this column assume that 14,375,000 public shares, or 50%, of 28,750,000 public shares are redeemed.
(7)	The numbers set forth in this column assume that\n 21,562,500 public shares, or 75%, of 28,750,000 public shares are redeemed.
(8)	The numbers set forth in this column assume that 28,318,777 public shares are redeemed, which is the maximum redemption that would permit us to maintain net tangible assets of $5,000,001.

	Number\noutstanding before this offering and the private placement \n		0\nunits
	Number\n outstanding after this offering and the private placement \n		25,267,500\n units⁽¹⁾ \n
	Class\n A Ordinary shares: \n		\n
	Number\n issued and outstanding before this offering and the private placement \n		0\nshares
	Number\n to be issued and outstanding after this offering and the private placement		26,142,500\n shares⁽¹⁾⁽³⁾ \n

	Class B Ordinary Shares:

	Number\n issued and outstanding before this offering and the private placement \n		9,583,333\n shares⁽²⁾ \n
	Number\n to be issued and outstanding after this offering and the private placement		8,333,333 shares⁽⁴⁾

	Rights: \n		\n
	Number\n issued and outstanding whole rights before this offering and the private placement \n		0\n rights \n
	Number\n of outstanding whole rights after this offering and the private placement		25,267,500\n rights⁽¹⁾ \n

			●	only\n holders of the founder shares have the right to vote on the election of directors prior to our initial business combination;

			●	the\n founder shares are subject to certain transfer restrictions, as described in more detail below;

			●	our\nSponsor, officers and directors have entered into a letter agreement, pursuant to which they have agreed (A) to waive their redemption\nrights with respect to their founder shares, private shares and public shares in connection with the completion of our initial business\ncombination and (B) to waive their rights to liquidating distributions from the trust account with respect to their founder shares\nand private placement shares if we fail to complete our initial business combination within 15 months from the closing of this offering\n(or up to 21 months from the closing of this offering if we extend the period of time to consummate a business combination by the\nfull amount of time) (although they will be entitled to liquidating distributions from the trust account with respect to any public\nshares they hold if we fail to complete our initial business combination within the prescribed time frame); and (C) to waive their\nrights to liquidation distributions from the trust account with respect to their founder shares and private placement shares\nin connection with a shareholder vote to approve an amendment to our second amended and restated articles of association (a) to\nmodify the substance or timing of our obligation to allow redemption in connection with our initial business combination or to redeem\n100% of our public shares if we do not complete our initial business combination within 15 months from the closing of this offering\n(or up to 21 months if we extend the period of time to consummate a business combination, as described in more detail in this prospectus)\nor (b) with respect to any other provision relating to shareholders’ rights or pre-initial business combination activity;\nand

			●	the\n founder shares are entitled to registration rights.

Ability\n to extend time to complete business combination \n	We\nwill have until 15 months from the closing of this offering to consummate an initial business combination. However,\nif we anticipate that we may not be able to consummate our initial business combination within 15 months, we may\nextend the period of time to consummate a business combination up to two times, each by an additional three months\n(for a total of up to 21 months to complete a business combination), in each case subject to our sponsor depositing\n$0.10 per public share into the trust account for each such three-month extension) without submitting such proposed\nextensions to our shareholders for approval or offering our public shareholders redemption rights in connection therewith.\nPursuant to the terms of our memorandum and articles of association and the trust agreement between us and Continental\nStock Transfer & Trust Company on the date of this prospectus, in order to extend the time available for us to\nconsummate our initial business combination, our Sponsor or its affiliates or designees, upon five days advance notice\nprior to the applicable deadline, must deposit an aggregate of $2,500,000, or up to $2,875,000 if the underwriters’\nover-allotment option is exercised in full ($0.10 per public share in either case), on or prior to the date of the\napplicable deadline, for each three-month extension (or up to an aggregate of $5,000,000 or $5,750,000 if the underwriters’\nover-allotment option is exercised in full), or $0.20 per public share if we extend for the full six months). Any\nsuch payments would be made in the form of a loan. Any such loans will be non-interest bearing and either be payable\nupon the consummation of our initial business combination, or, at the lender’s discretion, converted upon consummation\nof our business combination into additional private units at a price of $10.00 per unit. Our Sponsor and its affiliates\nor designees are not obligated to fund the trust account to extend the time for us to complete our initial business\ncombination. If we do not complete our initial business combination within the 15 month period, while we do not currently\nintend to seek shareholder approval to amend our second amended and restated memorandum and articles of association\nto extend the amount of time we will have to consummate an initial business combination, we may elect to do so in\nthe future. There is no limit on the number of extensions that we may seek. As provided in our second amended and\nrestated memorandum and articles of association, our second amended and restated memorandum and articles of association\nmay be amended if approved by holders of at least two-thirds of our issued and outstanding ordinary shares who attend\nand vote at a general meeting or by way of unanimous written resolution, and our public shareholders shall be provided\nwith the opportunity to redeem their public shares upon the approval of any such amendment, at a per-share price,\npayable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest (net of income\ntaxes payable and up to $100,000 for liquidation expenses), divided by the number of then issued and outstanding\npublic shares. If we determine not to extend, or fail to obtain shareholder approval to extend the time period to\nconsummate our initial business combination, and the time to consummate our initial business combination expires,\nthe founder shares and private shares held by our initial shareholders, including our Sponsor, will be worthless.\nFor more details of consequences to our Sponsor if we do not complete a business combination timely or fail to extend\nthe period under which we must complete a business combination, see “Proposed Business — Automatic Liquidation\nof Trust Account if No Business Combination” of this prospectus. \n
Anticipated\n expenses and funding sources \n	Except\n as described above with respect to the payment of taxes, unless and until we complete our initial business combination,\n no proceeds held in the trust account will be available for our use. The proceeds held in the trust account will\n be invested only in U.S. government securities with a maturity of 185 days or less or in money market funds meeting\n certain conditions under Rule 2a-7 under the Investment Company Act which invest only in direct U.S. government treasury\n obligations or in an interest bearing or non-interest bearing demand deposit account. We will disclose in each quarterly\n and annual report filed with the SEC prior to our initial business combination whether the proceeds deposited in\n the trust account are invested in U.S. government treasury obligations, an interest bearing or non-interest bearing\n demand deposit account or money market funds or a combination thereof. Based upon current interest rates, we expect\n the trust account to generate approximately $8.8 million of interest annually assuming an interest rate of 3.5% per\n year; however, we can provide no assurances regarding this amount. Unless and until we complete our initial business\n combination, we may pay our expenses only from: \n
	●	the net proceeds of this\noffering and the sale of the private units not held in the trust account, which will be approximately $725,000 in working capital\nafter the payment of approximately $700,000 in expenses (not including underwriting discount) relating to this offering; and any\nloans or additional investments from our Sponsor, members of our management team or their affiliates or designees, although they\nare under no obligation to advance funds or invest in us, and provided that any such loans will not have any claim on the proceeds\nheld in the trust account unless such proceeds are released to us upon completion of an initial business combination.

		●	our\n registration statement/proxy statement filed for our business combination transaction would disclose the possibility that our Sponsor,\n initial shareholders, directors, officers, advisors and their affiliates may purchase public shares from public shareholders outside\n the redemption process, along with the purpose of such purchases;

		●	if\n our Sponsor, initial shareholders, directors, officers, advisors and their affiliates were to purchase public shares from public\n shareholders, they would do so at a price no higher than the price offered through our redemption process;

		●	our\n registration statement/proxy statement filed for our business combination transaction would include a representation that any of\n our securities purchased by our Sponsor, initial shareholders, directors, officers, advisors and their affiliates would not be voted\n in favor of approving the business combination transaction;

		●	our\n Sponsor, initial shareholders, directors, officers, advisors and their affiliates would not possess any redemption rights with respect\n to our securities or, if they do acquire and possess redemption rights, they would waive such rights; and

		●	we\n would disclose in a Form 8-K, before our security holder meeting to approve the business combination transaction, the following material\n items:

			●	the\n amount of our securities purchased outside of the redemption offer by our Sponsor, initial shareholders, directors, officers, advisors\n and their affiliates, along with the purchase price;

			●	the\n purpose of the purchases by our Sponsor, initial shareholders, directors, officers, advisors and their affiliates;

			●	the\n impact, if any, of the purchases by our Sponsor, initial shareholders, directors, officers, advisors and their affiliates on the\n likelihood that the business combination transaction will be approved;

			●	the\n identities of our security holders who sold to our Sponsor, initial shareholders, directors, officers, advisors and their affiliates\n (if not purchased on the open market) or the nature of our security holders (e.g., 5% security holders) who sold to our Sponsor,\n initial shareholders, directors, officers, advisors and their affiliates; and

			●	the\n number of our securities for which we have received redemption requests pursuant to our redemption offer.

Redemption rights for public shareholders upon completion of our initial business combination	We will provide our public shareholders 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 (which interest shall be net of income taxes payable) divided by the number of then outstanding public shares, subject to the limitations described herein. The amount in the trust account is initially anticipated to be $10.00 per public share (subject to increase of up to an additional $0.20 per unit in the event that our Sponsor elects to extend the period of time to consummate a business combination, as described in more detail in this prospectus). There will be no redemption rights upon the completion of our initial business combination with respect to our public rights or private units. Our Sponsor, officers and directors have entered into a letter agreement with us, pursuant to which they have agreed to waive their redemption rights with respect to their founder shares, private units and any public shares they may acquire during or after this offering in connection with the completion of our initial business combination.
Manner of conducting redemptions	We will provide our public shareholders with the opportunity to redeem all or a portion of their public shares upon the completion of our initial business combination either (i) in connection with a shareholder meeting called to approve the business combination or (ii) by means of a tender offer. The decision as to whether we will seek shareholder 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 shareholder approval under the law or stock exchange listing requirement. Under Nasdaq rules, asset acquisitions and stock purchases would not typically require shareholder approval while direct mergers with our company where we do not survive and any transactions where we issue more than 20% of our issued and outstanding ordinary shares or seek to amend our second amended and restated memorandum and articles of association would require shareholder approval. We intend to conduct redemptions without a shareholder vote pursuant to the tender offer rules of the SEC unless shareholder approval is required by law or stock exchange listing requirement or we choose to seek shareholder approval for business or other legal reasons. So long as we obtain and maintain a listing for our securities on Nasdaq, we will be required to comply with such rules. If a shareholder vote is not required and we do not decide to hold a shareholder vote for business or other legal reasons, we will, pursuant to our second amended and restated memorandum and articles of association:
	●	conduct the redemptions pursuant to Rule 13e-4 and Regulation 14E of the Exchange Act, which regulate issuer tender offers; and

	●	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 14A of the Exchange Act, which regulates the solicitation of proxies.

			Upon\n the public announcement of our initial business combination, if we elect to conduct redemptions pursuant to the tender\n offer rules, we or our Sponsor will terminate any plan established in accordance with Rule 10b5-1 to purchase our\n ordinary shares in the open market, in order to comply with Rule 14e-5 under the Exchange Act. \n \n In\n the event we conduct redemptions pursuant to the tender offer rules, our offer to redeem will remain open for at least 20 business\n days, in accordance with Rule 14e-1(a) under the Exchange Act, and we will not be permitted to complete our initial business combination\n until the expiration of the tender offer period. In addition, if enough shareholders tender their shares so that we are unable to\n satisfy any applicable closing condition set forth in the definitive agreement related to our initial business combination, or we\n are unable to maintain net tangible assets of at least $5,000,001 upon the consummation of initial business combination, we will\n not consummate such business combination. \n \n If,\n however, shareholder approval of the transaction is required by law or stock exchange listing requirement, or we decide to obtain\n shareholder approval for business or other legal reasons, we will: \n
			●	conduct the redemptions\n in conjunction with a proxy solicitation pursuant to Regulation 14A of the Exchange Act, which regulates the solicitation of proxies,\n and not pursuant to the tender offer rules; and

			●	file proxy materials with\n the SEC.

			We\n expect that a final proxy statement would be distributed to our shareholders at least 20 calendar days prior to the\n shareholder meeting. However, we expect that a proxy statement would be made available to such shareholders well\n in advance of such time, providing additional notice of redemption if we conduct redemptions in conjunction with\n a proxy solicitation. Although we are not required to do so, we currently intend to comply with the substantive and\n procedural requirements of Regulation 14A in connection with any shareholder vote even if we are not able to maintain\n our Nasdaq listing or Exchange Act registration. \n \n If\n we seek shareholder approval, we will complete our initial business combination only if we obtain the approval of an ordinary resolution\n under Cayman Islands law, which requires the affirmative vote of a majority of the shareholders who attend and vote at a general\n meeting of the company. In such case, pursuant to the terms of a letter agreement entered into with us, our sponsor, officers and\n directors have agreed (and their permitted transferees will agree) to vote any founder shares and private shares held by them and\n any public shares purchased during or after this offering in favor of our initial business combination. We expect that at the time\n of any shareholder vote relating to our initial business combination, our initial shareholders and their permitted transferees will\n own 25% of our issued and outstanding ordinary shares entitled to vote thereon (assuming they do not purchase units in this offering\n and excluding the private shares and representative shares) or approximately 27.5% (including the private shares and the representative\n shares). If we submit our initial business combination to our public shareholders for a vote, our founders have agreed, pursuant\n to such letter agreement, to vote their founder shares, private shares and any public shares purchased during or after this offering\n in favor of our initial business combination. Under Nasdaq listing rule 5635(e)(4), where shareholder approval is required, the minimum\n vote that will constitute shareholder approval shall be a majority of the total votes cast on the proposal. According to our second\n amended and restated memorandum and articles of association, one-third of our issued and outstanding ordinary shares entitled to\n vote at the meeting constitutes a quorum. As a result, in addition to our founder shares and private shares, assuming all the representative\n shares held by Maxim will be voted for, in order to have our initial business combination approved, (i) we would need only 7,762,084,\n or 31.0%, of the 25,000,000 public shares sold in this offering to be voted in favor of a transaction (assuming all outstanding shares\n are voted), or (ii) assuming that only a quorum is present at such meeting held to vote on our initial business combination, no public\n shares sold in this offering are needed to be voted in favor of a transaction. Each public shareholder may elect to redeem their\n public shares irrespective of whether they vote for or against, or abstain from voting on, the proposed transaction.

			We\n have determined not to consummate any business combination unless we have net tangible assets of at least $5,000,001 upon such consummation\n in order to avoid being subject to Rule 419 promulgated under the Securities Act. However, if we seek to consummate an initial business\n combination with a target business that imposes any type of working capital closing condition or requires us to have a minimum amount\n of funds available from the trust account upon consummation of such initial business combination, our net tangible asset threshold\n may limit our ability to consummate such initial business combination (as we may be required to have a lesser number of shares redeemed)\n and may force us to seek third party financing which may not be available on terms acceptable to us or at all. As a result, we may\n not be able to consummate such initial business combination and we may not be able to locate another suitable target within the applicable\n time period, if at all.

	Tendering\n share certificates in connection with a tender offer or redemption rights \n		We\n may require our public shareholders seeking to exercise their redemption rights, whether they are\n record holders or hold their shares in “street name,” to either tender their certificates\n (if any) to our transfer agent prior to the date set forth in the tender offer documents or proxy\n materials mailed to such holders, or up to two business days prior to the vote on the proposal to\n approve our initial business combination in the event we distribute proxy materials, or to deliver\n their shares to the transfer agent electronically using The Depository Trust Company’s DWAC\n (Deposit/Withdrawal At Custodian) System, at the holder’s option, rather than simply voting\n against the initial business combination. The tender offer or proxy materials, as applicable, that\n we will furnish to holders of our public shares in connection with our initial business combination\n will indicate whether we are requiring public shareholders to satisfy such delivery requirements. \n
	Limitation\n on redemption rights of shareholders holding 15% or more of the shares sold in this offering if we\n hold shareholder vote \n		Notwithstanding\n the foregoing redemption rights, if we seek shareholder approval of our initial business combination and we do not conduct redemptions\n in connection with our initial business combination pursuant to the tender offer rules, our second amended and restated memorandum\n and articles of association provides that a public shareholder, together with any affiliate of such shareholder or any other person\n with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Exchange Act), will\n be restricted from redeeming its shares with respect to more than an aggregate of 15% of the shares sold in this offering. We believe\n the restriction described above will discourage shareholders from accumulating large blocks of shares, and subsequent attempts by\n such holders to use their ability to redeem their shares as a means to force us or our Sponsor or its affiliates to purchase their\n shares at a significant premium to the then-current market price or on other undesirable terms. Absent this provision, a public shareholder\n holding more than an aggregate of 15% of the shares sold in this offering could threaten to exercise its redemption rights against\n a business combination if such holder’s shares are not purchased by us or our Sponsor or its affiliates at a premium to the\n then-current market price or on other undesirable terms. By limiting our shareholders’ ability to redeem to no more than 15%\n of the shares sold in this offering, we believe we will limit the ability of a small group of shareholders to unreasonably attempt\n to block our ability to complete our initial business combination, particularly in connection with a business combination with a\n 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\n restricting our shareholders’ ability to vote all of their shares (including all shares held by those shareholders that hold\n more than 15% of the shares sold in this offering) for or against our initial business combination. Our Sponsor, officers and directors\n have agreed, pursuant to a letter agreement entered into with us, to waive their right to have any founder shares, private shares\n or public shares held by them redeemed in connection with our initial business combination. Unless any of our other affiliates acquires\n founder shares through a permitted transfer from an initial shareholder, and thereby becomes subject to the letter agreement, no\n such affiliate is subject to this waiver. However, to the extent any such affiliate acquires public shares in this offering or thereafter\n through open market purchases, it would be a public shareholder and subject to the 15% limitation in connection with any such redemption\n right.

	Redemption\n Rights in connection with proposed amendments to our second amended and restated memorandum\n and articles of association \n		Our\n second amended and restated memorandum and articles of association provides that any of its provisions, including those related to\n pre-business combination activity (including the requirement to deposit proceeds of this offering and the private placement into\n the trust account and not release such amounts except in specified circumstances, and to provide redemption rights to public shareholders\n as described herein and in our second amended and restated memorandum and articles of association), may be amended if approved by\n special resolution by at least two-thirds of our shareholders who, being entitled to do so, attend and vote at such general meeting\n in person or by proxy, and corresponding provisions of the trust agreement governing the release of funds from our trust account\n may be amended if approved by holders of at least two-thirds of our shareholders who, being entitled to do so, attend and vote at\n such general meeting in person or by proxy. We may not issue additional securities that can vote on amendments to our second amended\n and restated memorandum and articles of association or in our initial business combination. Assuming no exercise of the underwriters’\n over-allotment option, our initial shareholders, including our Sponsor, will beneficially own 25% of our ordinary shares upon the\n closing of this offering (assuming they do not purchase units in this offering and excluding the private shares and representative\n shares) or approximately 27.5% (including the private shares and the representative shares), will participate in any vote to amend\n our second amended and restated memorandum and articles of association and/or trust agreement and will have the discretion to vote\n in any manner they choose. Our Sponsor, officers, and directors have agreed, pursuant to a written agreement with us, that they will\n not propose any amendment to our second amended and restated memorandum and articles of association that would (i) modify the substance\n or timing of our obligation to allow redemption in connection with our initial business combination or to redeem 100% of our public\n shares if we do not complete our initial business combination within 15 months from the closing of this offering (or up to 21 months\n from the closing of this offering if we extend the period of time to consummate a business combination by the full amount of time)\n or (ii) with respect to the other provisions relating to shareholders’ rights or pre-business combination activity, unless\n we provide our public shareholders with the opportunity to redeem their ordinary shares upon approval of any such amendment at a\n per-share price, payable in cash, equal to the aggregate amount then on deposit in the trust account, including interest (which interest\n shall be net of income taxes payable) divided by the number of then outstanding public shares. Our Sponsor, officers and directors\n have entered into a letter agreement with us, pursuant to which they have agreed to waive their redemption rights with respect to\n their founder shares, private shares and public shares in connection with the completion of our initial business combination.

	Release\n of funds in trust account on closing of our initial business combination \n		On\n the completion of our initial business combination, all amounts held in the trust account will be released to us, other than funds\n the trustee will use to pay amounts due to any public shareholders who exercise their redemption rights as described above under\n “Redemption rights for public shareholders upon completion of our initial business combination.” We will use the remaining\n funds to pay all or a portion of the consideration payable to the target or owners of the target of our initial business combination\n and to pay other expenses associated with our initial business combination. If our initial business combination is paid for using\n equity or debt securities, or not all of the funds released from the trust account are used for payment of the consideration in connection\n with our initial business combination, we may apply the balance of the cash released to us from the trust account for general corporate\n purposes, including for maintenance or expansion of operations of post-transaction businesses, the payment of principal or interest\n due on indebtedness incurred in completing our initial business combination, to fund the purchase of other companies or for working\n capital.

Limited payments to\n founders	There\n will be no finder’s fees, reimbursements or cash payments made to our Sponsor, officers or directors, or our\n or their affiliates, for services rendered to us prior to or in connection with the completion of our initial business\n combination, other than the following payments, none of which will be made from the proceeds of this offering and\n the sale of the private units held in the trust account prior to the completion of our initial business combination: \n
	●	repayment at the closing\nof this offering of an aggregate of up to $1,275,000 in loans made to us by our Sponsor to cover offering-related and organizational\nexpenses;

	●	payment to our Sponsor of a total of $10,000 per month for office space, administrative and support services;

	●	reimbursement for any out-of-pocket\n expenses related to identifying, investigating and completing an initial business combination;

	●	repayment of non-interest\n bearing loans which may be made by our Sponsor or an affiliate of our Sponsor or certain of our officers and directors to finance\n transaction costs in connection with an intended initial business combination or to extend the time period for consummating\n our initial business combination. Our sponsor or its affiliates may, but are not obligated to, provide such working capital loans.\n Up to $750,000 of such loans may, at the lender’s discretion, be converted upon consummation of our initial business combination\n into working capital units at a price of $10.00 per unit. The working capital units would be identical to the private units. Except\n as described above, the terms of such loans have not been determined and no written agreements exist with respect thereto.

	●	repayment of non-interest\nbearing loans which may be made by our Sponsor or its affiliates or designees, upon five days advance notice prior to the applicable\ndeadline, to extend the time available for us to consummate our initial business combination. Pursuant to the terms of our second\namended and restated memorandum and articles of association and the trust agreement between us and Continental Stock Transfer &\nTrust Company on the date of this prospectus, in order to extend the time available for us to consummate our initial business combination,\nour Sponsor or its affiliates or designees, upon five days advance notice prior to the applicable deadline, must deposit into the\ntrust account $2,500,000, or up to $2,875,000 if the underwriters’ over-allotment option is exercised in full ($0.10 per share\nin either case) on or prior to the date of the applicable deadline, for each three month extension. (or up to an aggregate of $5,000,000\n(or $5,750,000 if the underwriters’ over-allotment option is exercised in full), or $0.20 per share if we extend for the full\nsix months); or any additional extension loans if we later further the period that we must complete our initial business combination.\nAny such payments would be made in the form of a loan. Any such loans will be non-interest bearing and either be payable upon the\nconsummation of our initial business combination out of the proceeds of the trust account released to us, or, at the lender’s\ndiscretion, converted upon consummation of our business combination into additional private units at a price of $10.00 per unit.\nIf we do not complete a business combination, the loans would be repaid out of funds not held in the trust account, and only to the\nextent available.
	\n These\n payments may be funded using the net proceeds of this offering and the sale of the private units not held in the trust account or,\n upon completion of the initial business combination, from any amounts remaining from the proceeds of the trust account released to\n us in connection therewith. \n \n Our\n audit committee will review on a quarterly basis all payments that were made to our Sponsor, officers or directors, or our or their\n affiliates.

	Audit\n Committee \n		We\n will establish and maintain an audit committee. Among its responsibilities, the audit committee will monitor compliance with\n the terms described above and the other terms relating to this offering. If any noncompliance is identified, then the audit committee\n will be charged with the responsibility to promptly take all action necessary to rectify such noncompliance or otherwise to cause\n compliance with the terms of this offering. For more information, see the section entitled “Management — Committees\n of the Board of Directors — Audit Committee.” \n
	Conflicts\n of Interest \n		Our\n initial shareholders will directly or indirectly own 9,583,333 founder shares (of which, up to 1,250,000\n founder shares held by the sponsor are subject to forfeiture depending on the extent to which the\n underwriters’ over-allotment option is exercised) and, accordingly, may have a conflict of\n interest in determining whether a particular target business is an appropriate business with which\n to effectuate our initial business combination. \n
			The\napproximately $0.0026 per share price that our initial shareholders paid for the founder shares creates an incentive whereby our sponsor, directors\nand officers may realize a substantial positive return on their investment even if public shareholders experience a loss following\nour initial business combination

			In the event we do not\nconsummate a business combination within the prescribed period, the founder shares, private units and their underlying securities\nwill expire worthless. Accordingly, our sponsor, officers and directors may have an incentive to complete an initial business combination\neven if the terms of such transaction are less favorable to public shareholders than a transaction that might otherwise be available.

			Each of our officers and\n directors may have a conflict of interest with respect to evaluating a particular business combination if the retention or resignation\n of any such officers and directors was included by a target business as a condition to any agreement with respect to our initial\n business combination.

			Each of initial shareholders\n presently has, and any of them in the future may have additional, fiduciary or contractual obligations to other entities pursuant\n to which such officer or director is or will be required to present a business combination opportunity to such entity.

			Our Sponsor, officers and\n directors may in the future sponsor or form other special purpose acquisition companies similar to ours or may pursue other business\n or investment ventures during the period in which we are seeking an initial business combination.

			Our officers and directors\n are not required to commit any specified amount of time to our affairs, and, accordingly, may have conflicts of interest in allocating\n management time among various business activities, including selecting a business combination target and monitoring the related due\n diligence.

	Indemnity \n		Our Sponsor has agreed\nthat it will be liable to us if and to the extent any claims by a vendor for services rendered or products sold to us, or a prospective\ntarget business with which we have discussed entering into a transaction agreement, reduce the amount of funds in the trust account\nto below (i) $10.00 per public share or (ii) such lesser amount per public share held in the trust account as of the date of the\nliquidation of the trust account due to reductions in the value of the trust assets, in each case net of the interest which may be\nwithdrawn to pay taxes, except as to any claims by a third party who executed a waiver of any and all rights to seek access to the\ntrust account and except as to any claims under our indemnity of the underwriters of this offering against certain liabilities, including\nliabilities under the Securities Act. Moreover, in the event that an executed waiver is deemed to be unenforceable against a third\nparty, our Sponsor will not be responsible to the extent of any liability for such third-party claims. We have not independently\nverified whether our Sponsor has sufficient funds to satisfy their indemnity obligations and believe that our Sponsor’s only\nassets are securities of our company. We have not asked our Sponsor to reserve for such obligations.

	●	Nasdaq\nmay delist our securities from trading on its exchange, which could limit investors’ ability to make transactions in our securities\nand subject us to additional trading restrictions.

	●	The\ngrant of registration rights to our Sponsor and holders of our private units may make it more difficult\nto complete our initial business combination, and the future exercise of such rights may adversely affect the market price of our\nordinary shares.

	●	The market price of our securities may be volatile and may decline following our initial business combination, regardless of the operating\nperformance of the post-combination company, and you could lose all or part of your investment.

	●	If we pursue or consummate an initial business combination with a target business that is based in, has substantial operations in,\nor is otherwise subject to the laws and regulatory oversight of the PRC or another jurisdiction with a developing, evolving or unfamiliar legal and regulatory framework, we could be subject to additional legal, regulatory and operational risks that may not be present to the same extent in more developed legal systems, including uncertainties in the interpretation and enforcement of PRC laws, regulations and rules.

	●	If a post-business combination company were to have substantial operations in China, it could be subject to governmental approvals, regulatory filings or reviews\nin connection\nwith mergers and acquisitions, foreign investment, antitrust, national security, cybersecurity, data protection and overseas securities\nofferings and listings, and PRC governmental authorities may intervene in or influence its operations, delay or prevent the completion of an initial business combination, or otherwise affect its ability to operate or maintain a listing on a U.S. securities exchange.

	●	We\nare a newly incorporated company with no operating history and no revenues, and you have no basis on which to evaluate our ability\nto achieve our business objective.

	●	Our\nindependent registered public accounting firm’s report contains an explanatory paragraph that expresses substantial doubt about\nour ability to continue as a “going concern,” and we have a working capital deficiency and a weak cash position.

	●	You\nwill not have any rights or interests in funds from the trust account, except under certain limited circumstances. To liquidate your\ninvestment, therefore, you may be forced to sell your public shares or rights, potentially at a loss.

	●	the\n Company’s registration statement/proxy statement filed for its business combination transaction would disclose the possibility\n that the Company’s Sponsor, directors, officers, advisors or their affiliates may purchase shares from public shareholders\n outside the redemption process, along with the purpose of such purchases;

	●	if\n the Company’s Sponsor, directors, officers, advisors or their affiliates were to purchase shares from public shareholders,\n they would do so at a price no higher than the price offered through the Company’s redemption process;

	●	the\n Company’s registration statement/proxy statement filed for its business combination transaction would include a representation\n that any of the Company’s securities purchased by the Company’s Sponsor, directors, officers, advisors or their affiliates\n would not be voted in favor of approving the business combination transaction;

	●	the\n Company’s Sponsor, directors, officers, advisors or their affiliates would not possess any redemption rights with respect to\n the Company’s securities or, if they do acquire and possess redemption rights, they would waive such rights; and

	●	default\n and foreclosure on our assets if our operating revenues after an initial business combination are insufficient to repay our debt\n obligations;

	●	acceleration\n of our obligations to repay the indebtedness even if we make all principal and interest payments when due if we breach certain covenants\n that require the maintenance of certain financial ratios or reserves without a waiver or renegotiation of that covenant;

	●	our\n immediate payment of all principal and accrued interest, if any, if the debt security is payable on demand;

	●	our\n inability to obtain necessary additional financing if the debt security contains covenants restricting our ability to obtain such\n financing while the debt security is outstanding;

	●	our\n inability to pay dividends on our ordinary shares;