Tailwind 2.0 Acquisition Corp (NASDAQ: TDWD) is a blank-check special purpose acquisition company that raised capital through an initial public offering to identify and complete a merger or acquisition with a target business. The company generates no operating revenue. It holds IPO proceeds in a trust account invested in U.S. government securities with maturities of 185 days or less, or in qualifying money market funds, until an initial business combination is completed. Tailwind 2.0 completed its IPO on November 10, 2025, raising gross proceeds of $172,500,000 from the sale of 17,250,000 units at $10.00 per unit, and an additional $5,450,000 from 545,000 private placement units sold to its sponsor and CCM. An aggregate of $172,500,000 was placed in trust. The company has three officers, Sharo Atmeh, Michael DeLucia, and Eliot Cotton, and does not intend to hire full-time employees prior to completing a business combination. No target has been identified as of the 10-K filed March 31, 2026.

Revenue model

No operating revenue. Interest income from trust account assets (U.S. government treasury obligations, qualifying money market funds, and demand deposit accounts) is the only income prior to a business combination.

Products and services

Blank-check SPAC structure. Units consisting of one Class A ordinary share and one right entitling the holder to one-tenth of a Class A ordinary share upon business combination completion. Trust account holding $172,500,000 as of November 10, 2025 IPO closing.

Customers and end markets

Public equity investors and the sponsor. No operating customers or end markets prior to a business combination.

Value-chain role

Capital aggregator seeking an acquisition target. Acts as a shell holding vehicle until an initial business combination is consummated or the company liquidates.

Geographic exposure

Incorporated as a Cayman Islands entity. Trust account held in U.S.-domiciled accounts and U.S. government securities. No operating geographic footprint disclosed.

Source: SEC 10-K, filed 2026-03-31

Industry: Blank Checks