Correspondence 0001104659-25-001726 from Cycurion, Inc. (CYCU)
Cycurion, Inc.
Date: Jan. 7, 2025 · CIK: 0001868419 · Accession: 0001104659-25-001726
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269724
Letter
WESTERN ACQUISITION VENTURES CORP.
42 Broadway, 12th Floor
New York, NY 10004
January 7, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Western Acquisition Ventures Corp.
Registration Statement on Form S-4, as amended
Initially Filed February 13, 2023
File No. 333-269724
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Western Acquisition Ventures Corp. (the “Company”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form S-4, as amended (File No. 333-269724), to become effective on Friday, January 10, 2025, at 5:00 p.m., Eastern Time, or as soon thereafter as practicable.
The Company hereby acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Company is aware of its obligations under the Act.
Very truly yours,
WESTERN ACQUISITION VENTURES CORP.
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WESTERN ACQUISITION VENTURES CORP.
42 Broadway, 12th Floor
New York, NY 10004
January 7, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Western Acquisition Ventures Corp.
Registration Statement on Form S-4, as amended
Initially Filed February 13, 2023
File No. 333-269724
Ladies and Gentlemen:
In accordance with Rule 461
under the Securities Act of 1933, as amended (the “Act”), Western Acquisition Ventures Corp. (the “Company”) hereby
requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration
Statement on Form S-4, as amended (File No. 333-269724), to become effective on Friday, January 10, 2025, at 5:00 p.m., Eastern Time,
or as soon thereafter as practicable.
The Company hereby acknowledges
that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense
in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Company is aware of its obligations under the
Act.
Very truly yours,
WESTERN ACQUISITION VENTURES CORP.
By:
/s/ James P. McCormick
Name:
James P. McCormick
Title:
Chief Executive Officer