# EDGAR Filing Document

**Accession Number:** 0002076192
**File Stem:** 0000000000-25-009315
**Filing Date:** 2025-8
**Character Count:** 3274
**Document Hash:** 31994025435be1cc78512611671a2594
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009315.hdr.sgml**: 20260424

**ACCESSION NUMBER**: 0000000000-25-009315

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250829

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Westin Acquisition Corp
- **CENTRAL INDEX KEY:** 0002076192
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-288889

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** SUITE 1165-L 3 COLEMAN STREET #03-24
- **CITY:** SINGAPORE
- **PROVINCE COUNTRY:** U0
- **ZIP:** 179804
- **BUSINESS PHONE:** 65 9488 4425

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** SUITE 1165-L 3 COLEMAN STREET #03-24
- **CITY:** SINGAPORE
- **PROVINCE COUNTRY:** U0
- **ZIP:** 179804
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-066996

## Text-Extract

```

                                                            August 29, 2025

Kok Peng Na
Chief Executive Officer
Westin Acquisition Corp
Suite 1165-L 3 Coleman Street #03-24
Singapore 179804

       Re: Westin Acquisition Corp
           Amendment No. 1 to Registration Statement on Form S-1
           Filed August 25, 2025
           File No. 333-288889
Dear Kok Peng Na:

     We have reviewed your amended registration statement and have the
following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. 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 any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 1 to Registration Statement on Form S-1
Prospectus Summary, page 1

1.     We note your response to prior comment 2 and reissue. Disclosure on the
cover, and
       elsewhere in your prospectus, indicates that only Class B shareholders
will have the
       right to vote to appoint and remove directors prior to, or in connection
with, the
       completion of your initial business combination and only they will vote
on continuing
       your company in a jurisdiction outside the Cayman Islands. Please revise
your
       prospectus summary to highlight your dual-class capital structure
addressing the
       disparate voting rights of the Class A and Class B ordinary shares.
       Please contact Bonnie Baynes at 202-551-4924 or Daniel Gordon at
202-551-3486 if
you have questions regarding comments on the financial statements and related
matters. Please contact Tyler Howes at 202-551-3370 or Chris Edwards at
202-551-6761
 August 29, 2025
Page 2

with any other questions.

                            Sincerely,

                            Division of Corporation Finance
                            Office of Life Sciences
cc:   Cassi Olson, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._