SEC Company Response from Westin Acquisition Corp (WSTN, WSTNR, WSTNU) (CIK 0002076192) (WSTN) — Sep 17, 2025
Westin Acquisition Corp (WSTN, WSTNR, WSTNU) (CIK 0002076192)
Date: Sept. 17, 2025 · CIK: 0002076192 · Accession: 0001213900-25-088451
AI Filing Summary & Sentiment
File numbers found in text: 333-288889
Letter
Re: Westin Acquisition Corp
September 17, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance Office of Life Sciences
100 F Street, NE
Washington, DC 20549
Amendment No.1 to Registration Statement on Form S-1
Filed August 25, 2025
File No. 333-288889
Ladies and Gentlemen:
On behalf of our client, Westin Acquisition Corporation (“Westin”), we are writing to submit responses to the comments of the staff (the “Staff”) of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”) set forth in its letter, dated August 29, 2025, relating to Westin’s Amended Registration Statement on Form S-1 filed August 25, 2025.
Westin is filing via EDGAR its Amended Registration Statement on Form S-1, which reflects certain updated information.
We have set forth below the comments in the Staff’s letter, in bold, and the responses thereto.
Amended Registration Statement on Form S-1 filed August 25, 2025
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.
Response: We acknowledge the Staff’s comment and advise that the disclosure on pages 11, 45 and 116 has been revised to address the Staff’s comment.
* * * * * * *
If you have any questions, please feel free to contact me at (312) 662-2913. Thank you for your cooperation and prompt attention to this matter.
Sincerely,
/s/ Cassi Olson
Show Raw Text
CORRESP
1
filename1.htm
September 17, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance Office of Life
Sciences
100 F Street, NE
Washington, DC 20549
Re:
Westin Acquisition Corp
Amendment No.1 to Registration Statement
on Form S-1
Filed August 25, 2025
File No. 333-288889
Ladies and Gentlemen:
On behalf of our client, Westin
Acquisition Corporation (“Westin”), we are writing to submit responses to the comments of the staff (the “Staff”)
of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”) set
forth in its letter, dated August 29, 2025, relating to Westin’s Amended Registration Statement on Form S-1 filed August 25, 2025.
Westin is filing via EDGAR
its Amended Registration Statement on Form S-1, which reflects certain updated information.
We have set forth below the
comments in the Staff’s letter, in bold, and the responses thereto.
Amended Registration Statement on Form S-1
filed August 25, 2025
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.
Response: We acknowledge the Staff’s
comment and advise that the disclosure on pages 11, 45 and 116 has been revised to address the Staff’s comment.
* * * * * * *
If you have any questions,
please feel free to contact me at (312) 662-2913. Thank you for your cooperation and prompt attention to this matter.
Sincerely,
/s/ Cassi Olson
Cassi Olson