SEC Comment Letter for West Enclave Merger (WENC) — Feb 23, 2026
West Enclave Merger Corp.
Date: Feb. 23, 2026 · CIK: 0002104260 · Accession: 0000000000-26-001777
AI Filing Summary & Sentiment
Reasoning
Letter
Re: West Enclave Merger Corp. Draft Registration Statement on Form S-1 Submitted January 16, 2026 CIK No. 0002104260 Dear Emilio Mahuad:
February 23, 2026
Emilio Mahuad Co-Chief Executive Officer West Enclave Merger Corp. C. Calder n de la Barca 22 Ciudad de Mexico, 11540 M xico
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Catherine De Lorenzo at 202-551-3772 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Jason Simon, Esq.
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 23, 2026 Emilio Mahuad Co-Chief Executive Officer West Enclave Merger Corp. C. Calder n de la Barca 22 Ciudad de Mexico, 11540 M xico Re: West Enclave Merger Corp. Draft Registration Statement on Form S-1 Submitted January 16, 2026 CIK No. 0002104260 Dear Emilio Mahuad: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Catherine De Lorenzo at 202-551-3772 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Jason Simon, Esq. </TEXT> </DOCUMENT>