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CORRESP
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CORRESP

 West Enclave Merger Corp.

C. Calderón de la Barca 22

Ciudad de Mexico

 11540
Mexico

 April 24, 2026

 VIA
EDGAR

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, NE

Washington, D.C. 20549

RE:
 West Enclave Merger Corp. (the “Company”)

Registration Statement on Form S-1

(File No. 333- 294139) (the “Registration Statement”)

Gentlemen:

 The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on April 28, 2026, or as soon
thereafter as practicable.

 [Signature page follows]

Very truly yours,

WEST ENCLAVE MERGER CORP.

By:

 /s/ Emilio Mahuad Quijano

Name: Emilio Mahuad Quijano

Title:  Co-Chief Executive Officer

CORRESP
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CORRESP

 EARLYBIRDCAPITAL, INC.

366 Madison Avenue | 8th Floor

New York, NY 10017

April 24, 2026

 VIA EDGAR

Division of Corporation Finance

 U.S. Securities and Exchange
Commission

 100 F Street, N.E.

 Washington, D.C. 20549-3628

Re:

 West Enclave Merger Corp.

Registration Statement on Form S-1 (File No. 333-294139)
(“Registration Statement”)

 Ladies and Gentlemen:

In connection with the Registration Statement referred to above of West Enclave Merger Corp. (the “Company”), the
undersigned, which is acting as the representative of the underwriters of the offering, hereby requests that the Securities and Exchange Commission (“SEC”) accelerate the effective date and time of such Registration Statement ,
and declare such Registration Statement effective as of April 28, 2026 at 4:00 p.m., Washington D.C. time, or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Act”).

Pursuant to Rule 460 of the General Rules and Regulations of the SEC under the Act, we, acting on behalf of the several underwriters, wish to
advise you that, through April 23, 2026, we distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as
“E-red” copies of the preliminary prospectus dated April 20, 2026, as appears to be reasonable to secure adequate distribution of such preliminary prospectus.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule
15c2-8 under the Securities Exchange Act of 1934, as amended.

Very truly yours,

EARLYBIRDCAPITAL, INC.

By:

 /s/ Steven Levine

Name:

Steven Levine

Title:

CEO

<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>