Nuburu, Inc.

Nuburu, Inc. (the “Company”) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the “Q1 2026 Form 10-Q”) within the prescribed time period for such filing without unreasonable effort or expense. As previously reported by the Company, during the quarter ended March 31, 2026, the Company consummated, among others: (1) the acquisition of all the ownership interests of Lyocon S.r.l. an Italian company; (2) the acquisition of a controlling interest in Orbit S.r.l., an Italian company; (3) the acquisition of an initial 2.9% interest in Tekne S.p.A (“Tekne”), an Italian company, the provision of a €16,692,000 convertible receivable facility to Tekne, which would represent a 32.1% interest in Tekne, and agreements to acquire another 35% interest in Tekne; (4) the acquisition of 295,000 shares of Heckler & Koch AG, which was purchased in exchange for a subordinated convertible note issued to Brick Lane Capital Management Limited; (5) the completion of a contractual joint venture with Maddox Defense Incorporated; (6) an agreement to subscribe and pay for bonds issued by Supply@ME Stock Company 3 S.r.l. in the nominal value of €5,250,000; (7) a best efforts public offering of an aggregate of (i) 11,699,226 shares of common stock of the Company (“Common Stock”), (ii) pre-funded warrants to purchase up to 10,162,680 shares of Common Stock, and (iii) warrants to purchase up to 32,792,859 shares of Common Stock; and (8) the issuance of pre-funded warrants to Indigo Capital LLC (“Indigo”) in exchange for the transfer of 844,938 shares of the Company’s Series A Preferred Stock held by Indigo (collectively, the “Transactions”)

Nuburu, Inc. (the “Company”) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2025 (the “Q1 2025 Form 10-Q”) within the prescribed time period for such filing without unreasonable effort or expense. The Company has experienced staffing limitations within its internal financial and accounting group and requires additional time to prepare its financial statements for the quarter ended March 31, 2025. The Company expects to file the Q1 2025 Form 10-Q within the 5-calendar day extension period provided under Rule 12b-25 under the Securities Exchange Act of 1934, as amended

Nuburu, Inc. (the “Company”) has determined that it will not be able to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (the “2024 Form 10-K”) within the prescribed time period for such filing without unreasonable effort or expense. The Company has experienced staffing limitations within its internal financial and accounting group and requires additional time to prepare its financial statements for the year ended December 31, 2024, which leads to the Company's independent registered accounting firm needing additional time to complete its audit of the financial statements for the fiscal year ended December 31, 2024. The Company expects to file the 2024 Form 10-K within the 15-calendar day extension period provided under Rule 12b-25 under the Securities Exchange Act of 1934, as amended

The Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the "Form 10-K") for Nuburu, Inc. ("the Company") cannot be filed within the prescribed time period without unreasonable effort or expense. The Company has experienced staffing limitations within its internal financial and accounting group and requires additional time to prepare its financial statements for the year ended December 31, 2023, which leads to the Company's independent registered accounting firm needing additional time to complete its audit of the financial statements for the fiscal year ended December 31, 2023. In accordance with Rule 12b-25 of the Securities Exchange Act of 1934, as amended, the Company expects to file its Form 10-K no later than the fifteenth calendar day following the prescribed due date

Tailwind Acquisition Corp. (the “ Company ”) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2021 (the “ Form 10-Q ”) by the prescribed due date for the reasons described below. The Company is working diligently to complete the Form 10-Q as soon as possible; however, the Company was unable to file the Form 10-Q by the required due date without unreasonable effort and expense due to negotiations regarding the mutual agreement to terminate its definitive agreement to merge with QOMPLX, Inc., which negotiations continued through the due date of the Form 10-Q. The definitive agreement was terminated on August 17, 2021, and the Company expects to file the Form 10-Q within the required extended timeframe following completion of the revisions to such report necessary to reflect termination of the merger

Tailwind Acquisition Corp. ( the “ Company ”) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2021 (the “ Quarterly Report ”) by the prescribed due date for the reasons described below. On April 12, 2021, the Staff of the U.S. Securities and Exchange Commission (the “ SEC ”) issued the “Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“ SPACs ”)” (the “ SEC Statement ”), which clarified guidance for all SPAC-related companies regarding the accounting and reporting for their warrants. Following review of the SEC Statement, the Company reevaluated the accounting treatment of its public warrants and private placement warrants as equity, and concluded that, based on the SEC Statement, the public warrants and private placement warrants should be, and should previously have been, classified as a liability measured at fair value, with non-cash fair value adjustments recorded in earnings at each reporting period. The Company previously filed restated (i) audited financial statements as of December 31, 2020 and for the period from May 29, 2020 (inception) through December 31, 2020 and (ii) financial statements as of September 9, 2020, and the unaudited interim financial statements as of September 30, 2020 and for the period ended September 30, 2020 in Amendment No. 1 to its Annual Report on Form 10-K/A (the “ Restatement ”) on May 14, 2021. As a result of the considerable time and dedication of resources required to complete the Restatement, the Company is unable to file the Quarterly Report by the prescribed due date of May 17, 2021 without unreasonable effort or expense. The Company does, however, expect to file the Quarterly Report by May 24, 2021 (as the fifth calendar day after such prescribed due date is a Saturday)