OneIM Acquisition Corp. is a special purpose acquisition company (SPAC) incorporated in the Cayman Islands. The company has no active business operations and generates no operating revenue, with its income limited to interest earned on the proceeds from its initial public offering. Its primary business model is to identify, negotiate, and complete a business combination—such as a merger, capital stock exchange, or asset acquisition—with a private operating company, thereby taking the target company public. OneIM Acquisition Corp. completed its IPO in January 2026, raising gross proceeds of approximately $287.5 million (including the underwriters' over-allotment option), which are held in a trust account pending a successful transaction. The company is sponsored by an affiliate of OneIM, an alternative investment management firm, and leverages its sponsor's expertise to source potential targets. As a pre-deal SPAC, it has not yet selected a specific business combination target and remains focused on evaluating opportunities across various industries.