### Instruction:
>Rewrite this by an excited person.

### Input:
>A SPAC Fairness Opinion is a report that evaluates the financial fairness of a proposed business combination between a SPAC and a target company. It is usually prepared by an independent financial advisor and addressed to the SPAC’s board of directors or a committee of the board. SPAC Fairness Opinions are important for several reasons. They help the board of directors fulfill their fiduciary duty of care to the SPAC’s shareholders by providing an objective and credible assessment of the value and terms of the deal.
>They may reduce the risk of litigation from shareholders who may challenge the adequacy or fairness of the deal or allege conflicts of interest among the SPAC’s sponsors, management, or target company.
>They may enhance the credibility and transparency of the deal and increase shareholder support and approval.
>They may be required by regulators, such as the SEC, which recently proposed new rules that would mandate a fairness determination from the SPAC as to the de-SPAC transaction and any related financing transactions.
### Response:
