Rinse the Dried Shrimp under cold water, then soak in warm water for 10 minutes to soften; drain and roughly chop or mash them.
Trim and wash the Water Spinach thoroughly; separate the thicker stems from the leafy tips and cut stems into 1.5–2 inch pieces.
Peel and finely mince the Garlic.
Heat 1–2 tablespoons of Neutral Oil in a medium pot over medium heat, add the minced garlic and softened dried shrimp, and sauté until fragrant (about 1 minute).
Pour in the Water (about 4–5 cups) and bring to a boil. Add the water spinach stems and simmer 2–3 minutes until they are just tender.
Add the water spinach leaves and cook another 30–60 seconds until wilted and bright green.
Season the soup to taste with Fish Sauce, a pinch of Salt, a small pinch of Sugar to balance, and a light dusting of White Pepper; taste and adjust seasoning as needed.
Turn off the heat, sprinkle chopped Scallion over the soup, give it a gentle stir, and serve immediately while hot.
