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February 15, 2024
James Patrick McCormick
Chief Executive Officer
Western Acquisition Ventures Corp.
42 Broadway, 12th Floor
New York, NY 10004
Re:Western Acquisition Ventures Corp.
Amendment No. 2 to Registration Statement on Form S-4
Filed January 30, 2024
File No. 333-269724
Dear James Patrick McCormick:
            We have reviewed your amended registration statement and have the following
comments.
            Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
            After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our November 29, 2023 letter.
Amendment No. 2 to Registration Statement on Form S-4
Unaudited Pro Forma Condensed Combined Financial Information
Basis of Pro Forma Presentation, page 44
1.We note your response to prior comment 1.  Please provide us with reconciliations
of the Cycurion [Pre-Merger] amounts in your table on the cover page to your
consolidated financial statements and the Cycurion [Post-Merger] amounts in your table to
your pro forma financial information.
Abstentions and Broker-Non Votes, page 73
2.We note that you updated the voting standard for "Proposal 5 —The Directors
Proposal" on page 97, but did not update the disclosures in this section to reflect the
appropriate voting standard for each Proposal. Please revise.

 FirstName LastNameJames Patrick  McCormick
 Comapany NameWestern Acquisition Ventures Corp.
 February 15, 2024 Page 2
 FirstName LastName
James Patrick  McCormick
Western Acquisition Ventures Corp.
February 15, 2024
Page 2
Legal Proceedings, page 123
3.We note your response to prior comment 15 of our letter dated March 14, 2023.  Please
revise your disclosures accordingly.
Management's Discussion and Analysis of Financial Condition and Results of Operations of
Cycurion
Our Business, page 134
4.We note your response to prior comment 16.  Please tell us your consideration of
disclosing the Average Number of Customers and Gross Labor Hours for each period
presented and include a quantified discussion of such measures and discuss any significant
fluctuations. We refer you to Item 303(a) of Regulation S-K and Section III.B.1 of SEC
Release No. 33-8350.
Liquidity and Capital Resources, page 139
5.We note your response to prior comment 17. Please provide us with and tell us how you
considered disclosure of an aging analysis of accounts receivable as of each balance sheet
date to highlight any trends and uncertainties with respect to liquidity and cash flows. We
refer you to Item 303(b)(1) of Regulation S-K.
Critical accounting policies and significant judgments and estimates, page 141
6.We note your response to prior comment 18. Please revise your disclosures to include a
critical accounting policy to discuss the estimates and assumptions associated with
goodwill.  Tell us whether any of your reporting units are at risk of failing a quantitative
analysis and if so, revise your critical accounting policies to disclose:

•The percentage by which fair value exceeded carrying value as of the date of the most
recent test;
•The amount of goodwill allocated to the reporting unit:
•A discussion of the degree of uncertainty, which includes specifics to the extent
possible, associated with key assumptions used your analysis; and
•A description of potential events and/or changes in circumstance that could
reasonably be expected to negatively affect the key assumptions.

If you have determined that estimated fair values substantially exceed the carrying values
of your reporting units, please disclose such determination. We refer to Item 303(b)(3) of
Regulation S-K.

 FirstName LastNameJames Patrick  McCormick
 Comapany NameWestern Acquisition Ventures Corp.
 February 15, 2024 Page 3
 FirstName LastName
James Patrick  McCormick
Western Acquisition Ventures Corp.
February 15, 2024
Page 3
Cycurion, Inc.
Consolidated Financial Statements
Note 2 - Summary of Significant Accounting Policies
Revenue Recognition, page F-49
7.We note your response to prior comment 19. Please revise your disclosures to explain how
you establish the transaction price and describe the method used to measure revenue to be
recognized. Refer to ASC 606-10-25-31 to 25-37 and 32-2.
8.We note your response to prior comment 23. Please clarify your disclosures on
page 140 that indicate your performance obligation is to provide a development service
that enhances an asset that the customer controls and you receive payment upon reaching
milestones. Tell us how this disclosure is consistent with your revenue recognition policy
disclosure that does not reference this accounting.
9.We note your response to prior comment 24.  Please clarify your disclosures on
page 140 that state “We are not able to reasonably measure the outcome of our
performance obligations that are satisfied over time because we are in the early stages of
the contracts. Therefore, the amount of performance that will be required in our contracts
cannot be reliably estimated and we recognize revenue up to the amount of costs
incurred.” Tell us how this disclosure is consistent with your revenue recognition policy
disclosure that does not reference this accounting.
Note 4 - Refundable Deposit for Acquisition, page F-54
10.Your revised disclosures in response to prior comment 26 indicate that in the event that
the Company is unable to complete this transaction, the Company’s management believes
it would not be able to recover the deposit from SLG as it is nonrefundable; however,
management believes failure to complete the transaction is remote. You also state in
your response that "With respect to lack of inclusion of financial statements for SLG,
related proforma financial information, and significance test calculations, the Company
does believe that any such financial disclosure is required." Clarify this statement. If such
financial information is required, it must be provided in your next amendment. In
addition, provide us with your analysis that addresses whether the acquisition is deemed
probable. Refer to Rule 8-04 of Regulation S-X. Provide us with your significance test
calculations in accordance with Rule 1-02(w) of Regulation S-X.  In general, S-X 3-05
and S-X 8-04 require the filing of separate pre-acquisition historical financial statements
when the acquisition of a significant business has occurred or is probable. Lastly, ensure
that the disclosures throughout the filing clearly describe the status of this transaction.

 FirstName LastNameJames Patrick  McCormick
 Comapany NameWestern Acquisition Ventures Corp.
 February 15, 2024 Page 4
 FirstName LastName
James Patrick  McCormick
Western Acquisition Ventures Corp.
February 15, 2024
Page 4
Note 5. Fixed Assets, page F-55
11.We note your response to prior comment 27. Please reconcile your disclosures on page F-
55 that indicate you paid $2,400,000 with your disclosures on page 136 that indicate the
consideration for the acquired technology assets was 1,802,444 restricted shares of your
Common Stock to Sabres that you valued at approximately $1,824,000.
            Please contact Morgan Youngwood at 202-551-3479 or Stephen Krikorian at 202-551-
3488 if you have questions regarding comments on the financial statements and related
matters. Please contact Charli Wilson at 202-551-6388 or Jeff Kauten at 202-551-3447 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Keith J. Billotti