# EDGAR Filing Document

**Accession Number:** 0002076616
**File Stem:** 0000000000-25-008328
**Filing Date:** 2025-8
**Character Count:** 3700
**Document Hash:** 81ffb4ea60a9e2aade1f1256579aa733
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008328.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0000000000-25-008328

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250808

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Tailwind 2.0 Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002076616
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-08205

**BUSINESS ADDRESS:**
- **STREET 1:** 15 E. PUTNAM, SUITE 271
- **STREET 2:** C/O TAILWIND 2.0 ACQUISITION CORP.
- **CITY:** GREENWICH
- **STATE:** CT
- **ZIP:** 06830
- **BUSINESS PHONE:** 917-882-3724

**MAIL ADDRESS:**
- **STREET 1:** 15 E. PUTNAM, SUITE 271
- **CITY:** GREENWICH
- **STATE:** CT
- **ZIP:** 06830
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-063440

## Text-Extract

```

                                                            August 8, 2025

Sharo M. Atmeh
Chief Executive Officer
Tailwind 2.0 Acquisition Corp.
15 E. Putnam Avenue #271
Greenwich, CT, 06830

       Re: Tailwind 2.0 Acquisition Corp.
           Draft Registration Statement on Form S-1
           Submitted July 14, 2025
           CIK No. 0002076616
Dear Sharo M. Atmeh:

       We have reviewed your draft registration statement and have the
following comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

      After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form S-1 Submitted July 14, 2025
Risk Factors
We may not be able to complete an initial business combination because ....,
page 67

1.     With a view toward disclosure, please tell us whether your sponsor has
any members
       who are a non-U.S. person.
Dilution, page 93

2.     We note that your calculations assume that you will not issue any
ordinary shares as
       part of the combination consideration, and that no ordinary shares and
convertible
       equity or debt securities are issued in connection with additional
financing in
       connection with an initial business combination. Please expand your
disclosure to
       highlight that you may need to do so as you intend to target an initial
business
 August 8, 2025
Page 2

      combination with a target company whose enterprise value is greater than
you could
      acquire with the net proceeds of the offering and the sale of private
placement units,
      as stated on page 66 of your prospectus.
        Please contact Peter McPhun at 202-551-3581 or Shannon Menjivar at
202-551-3856
if you have questions regarding comments on the financial statements and
related
matters. Please contact Pearlyne Paulemon at 202-551-8714 or Pam Howell at
202-551-3357
with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Tricia Branker

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._