August 26, 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. 4 to Registration Statement on Form S-4
           Filed August 12, 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 June 4, 2024 letter.

Amendment No. 4 to Registration Statement on Form S-4
Unaudited Pro Forma Condensed Combined Financial Information
Description and Accounting for the Potential Acquisition of SLG, page 44

1.     Please revise to disclose your basis for consolidating SLG as described
in your response
       to prior comment 1. Please provide a detailed analysis of how you
concluded that you are
       the primary beneficiary of SLG and explain whether the consolidation
will result in a non-
       controlling interest in SLG.
Basis of Pro Forma Presentation, page 46

2.     We note from your response to prior comment 2 that you provided
reconciliations or cross
       references for some of the Cycurion [Pre-Merger] and Cycurion
[Post-Merger] amounts.
       Please reconcile or cross reference each of the Cycurion [Pre-Merger]
amounts presented
       in your table on the cover page to your consolidated financial
statements. Reconcile each
 August 26, 2024
Page 2

       of the Cycurion [Post-Merger] amounts in your table on the cover page to
your table on
       page 47 that shows possible sources of dilution and illustrates
estimated ownership of
       common stock in the Combined Company immediately following the
consummation of
       the Business Combination. In this respect, reconcile the Cycurion
[Post-Merger] amounts
       on the cover page to the 12,000,000 estimated ownership of common stock
in the
       Combined Company by the "The Sellers" and the 24,413,208 shares
attributable to
       the Series B and D Preferred stock and related warrants.
3.     We note from your table on page 47 that there are 24,413,208 Series B
and D Preferred
       stock and related warrants. Please reconcile this amount with your
footnote that indicates
       this amount includes 6,000,000 shares of common stock underlying the
Series B preferred
       stock (including 710,000 shares converted from 355 shares of Series B
preferred stock at
       closing of the Business Combination), 6,666,667 shares of common stock
underlying the
       Series D Preferred stock, 472,813 shares of common stock issued with the
Series D
       Preferred stock, and 13,272,728 shares of common stock underlying
warrants.
Note 3 - Adjustments to Unaudited Pro Forma Condensed Combined Financial
Information, page
54

4.     We note your response to prior comment 7. Please explain how you
calculated
       $14,139,026 of goodwill in connection with the business combination of
SLG. Explain
       your consideration of including the "Elimination of receivables in
Cycurion owing from
       SLG" in the estimated purchase consideration. Explain whether your
calculation of
       goodwill excludes the payable to RCR. In this respect, we note from your
response that
       the RCR transaction is being settled separately from the other
preexisting business
       relationships.
Proposal 1 - The Business Combination Proposal
Background of the Business Combination, page 87

5.     Please disclose when and the reasons why the Merger Consideration Shares
       were increased from 9.5 million shares to 12 million shares.
Information about Cycurion
Company Overview, page 135

6.     We note your disclosure that you expect to close the transactions
contemplated by the
       SLG Assignment Agreement during the second calendar quarter of 2024.
Please revise to
       update the status of this agreement. To the extent that you have not
completed your
       obligations under this agreement please file the SLG Assignment
Agreement as an exhibit
       to your registration statement. Refer to Item 601(b)(10)(ii)(B) of
Regulation S-K.
Management's Discussion and Analysis of Financial Condition and Results of
Operations of
Cycurion
Critical accounting policies and significant judgments and estimates, page 153

7.     We note your response to prior comment 12. Please clarify your
disclosures on page 153
       that state "The review of impairment consists of either using a
qualitative approach to
       determine whether it is more likely than not that the fair value of the
assets is less than
       their respective carrying values or a one-step qualitative impairment
test." Disclose
       whether you believe the estimated fair values of your reporting units
substantially exceed
 August 26, 2024
Page 3

       their carrying values.
        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 Jeff Kauten at 202-551-3447 or Jan Woo at 202-551-3453
with any other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Technology
cc:   Keith J. Billotti