Corner Growth Acquisition : Non-Reliance on Previously Issued Financial Report - Form 8-K

Item 4.02.

Non-Relianceon Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.

In December 2023, Corner Growth Acquisition Corp. (the "Company") determined there was an unrecorded accrued liability related to the deferred underwriting fee payable totaling $3,000,000 incurred in accordance with a duly executed Side Letter to Underwriting Agreement dated June 23, 2023, impacting the previously issued unaudited condensed consolidated financial statements as of June 30, 2023 and September 30, 2023.

As a result, management determined that it is appropriate to restate these previously issued unaudited financial statements as of and for the quarters and year to date interim periods ended June 30, 2023 and September 30, 2023, included in the Company's previously filed Quarterly Reports on Form 10-Qwith the Securities and Exchange Commission (collectively, the "Non-RelianceFinancial Statements"). The Company's Audit Committee concluded on December 19, 2023 that the Non-RelianceFinancial Statements should no longer be relied upon, and that the Company will amend the Form 10-Qsto include the restatements of the Non-RelianceFinancial Statements as soon as practicable. The changes do not impact the Company's cash position.

The Company's management has concluded that in light of the error described above, an additional material weakness exists in the Company's internal control over financial reporting. The Company's remediation plan with respect to such material weakness will be described in more detail in the Quarterly Reports on Form 10-Q/A for the quarterly periods ended June 30, 2023 and September 30, 2023.

The Company's management and the Audit Committee have discussed the matters disclosed in this Current Report on Form 8-Kpursuant to this Item 4.02 with Marcum LLP, the Company's independent registered public accounting firm.

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