OneIM Acquisition Corp is a SPAC — a publicly traded shell company with no operations or revenue — formed solely to identify and acquire a private company, taking it public through a Business Combination. OneIM raised $287.5M in its IPO in January 2026, with proceeds held in a trust account earning interest. The SPAC has up to 24 months (extendable to 27 months) to close a deal; if it fails, it liquidates and returns roughly $10.00 per share to shareholders. The SPAC is sponsored by OneIM, a private equity firm, which provides the management team and deal sourcing network. The Sponsor acquired roughly 20% of the post-combination company's equity (the "promote") for $25,000, creating an incentive to complete a deal that may not always align with public shareholders' interests. OneIM has no identified target and no sector restrictions, broadly targeting companies with established revenues undergoing changes in capital structure, strategy, or operations. Deal sourcing relies on OneIM's private equity and investment banking relationships. Public shareholders can redeem shares at approximately $10.00 per share, limiting downside, while warrants provide upside if the combined company's stock exceeds $11.50.