GSR IV Acquisition Corp. SEC Filings

GSR IV Acquisition Corp. files an amended S-1 registration describing a SPAC IPO structure that will deposit approximately $200,000,000 (or $230,000,000 if the underwriters exercise their full over-allotment) into a U.S. trust account for the benefit of public shareholders. Each public unit consists of a Class A ordinary share and one-fourteenth of a right; fractional rights will not be issued so investors must hold multiples of 14 units to receive whole rights or shares upon separation. The filing discloses a private placement of up to 610,500 units (or 655,500 if over-allotment is exercised), deferred underwriting commissions of $8,000,000 (up to $9,200,000 with over-allotment) that will be paid from the trust upon consummation, and working capital outside the trust of approximately $2,350,000. Management and certain underwriters (Polaris Advisory Partners LLC) have potential conflicts of interest disclosed, founder shares cause immediate dilution (5,750,000 founder shares issued for $25,000), and the company must complete an initial business combination within 18 months (extendable to 21 months with shareholder approval) or redeem public shares from the trust account. The prospectus outlines lock-ups, transfer restrictions, redemption limits (15% cap per shareholder in some vote scenarios), governance mechanics under Cayman law, key risk factors (including potential creditor claims on the trust, Investment Company Act and PFIC tax considerations, geopolitical and market risks), and material fees/payments to affiliates.