# CORRESP — Westin Acquisition Corp  (WSTN, WSTNR, WSTNU)  (CIK 0002076192)

> <strong>Westin Acquisition Corp  (WSTN, WSTNR, WSTNU)  (CIK 0002076192) → SEC staff</strong> · filed 2025-09-17 · ticker WSTN, WSTNR, WSTNU · SIC 6770

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001213900-25-088451
- **Form:** CORRESP
- **Filer:** Westin Acquisition Corp  (WSTN, WSTNR, WSTNU)  (CIK 0002076192)
- **CIK:** 0002076192
- **Ticker:** WSTN, WSTNR, WSTNU
- **Filed:** 2025-09-17
- **SIC industry:** 6770
- **HQ:** Singapore

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/2076192/000121390025088451/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=2076192&type=UPLOAD&dateb=&owner=include&count=40

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, Westin Acquisition Corp  (WSTN, WSTNR, WSTNU)  (CIK 0002076192) (CIK 0002076192), filed 2025-09-17, accession 0001213900-25-088451. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0001213900-25-088451.

---

*[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*
