Tailwind 2.0 Acquisition Corp. is a blank check company incorporated on May 29, 2025, for the purpose of effecting a business combination. The company consummated its initial public offering (IPO) on November 10, 2025, raising gross proceeds of $172,500,000 from 17,250,000 units at $10.00 per unit. Simultaneously with the IPO, 545,000 private placement units were sold for $5,450,000. An aggregate of $172,500,000 from the IPO and private placement proceeds was placed in a trust account, to be invested in U.S. government securities or money market funds. The company's strategic focus for its initial business combination is on companies building the intelligence layer of energy and compute infrastructure, specifically addressing inefficiencies in energy routing, compute optimization, and grid intelligence. As of December 31, 2025, the company had generated no operating revenues, reporting a net income of $509,960, primarily from interest earned on cash and marketable securities held in the trust account. The company must complete its initial business combination by November 10, 2027, or it will liquidate and redeem its public shares.