# EDGAR Filing Document

**Accession Number:** 0002076192
**File Stem:** 0000000000-25-008743
**Filing Date:** 2025-8
**Character Count:** 7278
**Document Hash:** 5db81e41743269ac88ce55dedd8460a0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008743.hdr.sgml**: 20260424

**ACCESSION NUMBER**: 0000000000-25-008743

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250819

**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 19, 2025

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

       Re: Westin Acquisition Corp
           Registration Statement on Form S-1
           Filed July 23, 2025
           File No. 333-288889
Dear Kok Peng Na:

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

        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.

Registration Statement on Form S-1
Cover Page

1.     Please disclose whether the closing of this offering is contingent upon
Nasdaq
       approval of your listing application.
Prospectus Summary, page 1

2.     Please revise to highlight your dual-class capital structure within the
prospectus
       summary section, addressing the disparate voting rights of the Class A
and Class B
       ordinary shares.
Competitive Strengths, page 2

3.     Please disclose the basis for your statement that your management team
has
       significant experience in biotechnology.
 August 19, 2025
Page 2

Effecting a Business Combination, page 6

4.     We note your disclosure that you may seek shareholder approval to amend
your
       amended and restated memorandum and articles of association to extend
the date by
       which you must consummate your initial business combination. Please
expand to
       disclose any limitations on extensions, including the number of times.
See Item
       1602(b)(4) of Regulation S-K.
Redemption Rights, page 24

5.     We note your disclosure here and elsewhere in the registration statement
that pursuant
       to your post-offering amended and restated memorandum and articles of
       association you are only required to give five days' notice for each
general meeting.
       Please revise here and elsewhere as applicable to be consistent with the
minimum
       dissemination period required by Exchange Act Rule 14a-6(q).
Conflicts of Interest, page 27

6.     You state that each of your directors and officers is associated with
other entities that
       have priority and preference relative to Westin Acquisition Corp. Please
identify the
       entities that have these priorities and preferences.
Dilution, page 84

7.     We note your disclose that your net tangible book value calculations do
not reflect any
       dilution associated with the exercise of rights as the rights are
accounted for as equity
       and are only exercisable following the consummation of our initial
business
       combination. We also note that footnote four to your denominator
disclosure assumes
       the issuance of 833,334 public shares underlying the public rights.
Please revise to
       consistently disclose whether the rights are included or excluded from
your
       calculations.
Management, page 116

8.     Please revise this section and the prospectus summary to clearly
identify any SPACs
       and SPAC business combinations in which your management team has
participated.
       In addition, for each SPAC involving members of your management team,
clearly
       disclose any extensions and redemption levels in connection with any
extension
       and/or business combination. For those SPACs that have completed a
de-SPAC
       transaction, disclose the current trading prices. If your management has
not
       participated in any other SPACs or SPAC business combinations, please
revise to
       include an affirmative statement to that effect. Refer to Item
1603(a)(3) of Regulation
       S-K.
Conflicts of Interest, page 120

9.     We note your cross reference to a risk factor titled "Since our sponsor,
officers and
       directors, any other holder of our initial shares may lose their entire
investment in us if
       our initial business combination is not completed..." However, no risk
factor with this
       title appears in your risk factors section. Please revise or advise.
 August 19, 2025
Page 3

General

10.    We note disclosure appearing throughout your prospectus discussing the
risks related
       to investing in companies that operate in China. However, disclosure in
your
       prospectus summary indicates that you have no operations in China and
that you will
       not complete an initial business combination with a company being based
in or having
       the majority of their operations in Greater China. We also note that
your officers and
       directors are residents of Singapore and Malaysia with no apparent ties
to China.
       Please revise, wherever appropriate, to explain why the risks associated
with investing
       in companies that are based in or that have the majority of their
operations in China
       apply to your company.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       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
with any other questions.

                                                           Sincerely,

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

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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