Westin Acquisition Corp is a SPAC incorporated in the Cayman Islands and headquartered in Singapore. Like all SPACs, Westin has no operations or revenue — its sole purpose is to raise capital through an IPO, hold proceeds in trust, and use them to acquire a private business, effectively taking that business public. Westin raised $50M through the sale of 5M units at $10.00 each, with nearly all proceeds held in trust. Westin has 18 months to complete a business combination; if it fails, the trust is liquidated and proceeds are returned to public shareholders. Westin's management team has backgrounds in financial services and banking, primarily in Southeast Asia, and while Westin searches globally for targets, it explicitly excludes companies based in Greater China. Given its Singapore-based sponsorship, Westin may also face regulatory constraints on acquiring U.S. targets in sensitive industries. The sponsor, controlled by CEO Kok Peng Na, received 1.75M founder shares for a nominal $25,000 — a structure common to SPACs that creates a conflict of interest, since the sponsor benefits financially from completing any deal, regardless of quality. Public shareholders face dilution at deal close, as founder shares and rights convert into Class A shares. At $50M, Westin is a small SPAC, which limits its ability to compete for larger targets. No member of the management team has previously sponsored or participated in a SPAC.