Tailwind Acquisition Corp. (TWND), a blank-check company sponsored by Tailwind Capital and focused on the industrial technology sector, filed an 8-K with the SEC on December 27, 2022, in connection with its proposed business combination with Nuburu, Inc., a developer of high-power blue laser technology for advanced manufacturing and defense applications. The SPAC completed its initial public offering in 2021 and later announced Nuburu as its target company. The December 2022 filing advances the disclosure record as the transaction moved toward close, with the combined company ultimately operating under the Nuburu name following completion of the deal. Sign up for full data, filings, and deal analytics on SpacDesk to track Nuburu and every active SPAC combination.