November 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. 5 to Registration Statement on Form S-4
           Filed November 1, 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 August 26,
2024 letter.

Amendment No. 5 to Registration Statement on Form S-4
Basis of Pro Forma Presentation, page 47

1.     We note your response to prior comment 2. Please revise your disclosures
to reconcile
       and cross reference each of the Cycurion [Post-Merger] amounts presented
in your
       table on the cover page to your table on page 48 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
       15,000,000 estimated ownership of common stock in the Combined Company
by the
       "The Sellers" and the 26,412,208 shares attributable to the Series B and
D Preferred
       stock and related warrants.
 November 15, 2024
Page 2
Unaudited Pro Forma Condensed Combined Financial Information
Description and Accounting for the Potential Acquisition of SLG, page 47

2.     We note your response to prior comment 1. Please revise your disclosures
in this
       section to clarify that the SLG acquisition transaction will result in
one wholly-owned
       subsidiary and one 49%-owned subsidiary. Revise to disclose that the
49%-owned
       subsidiary will be consolidated under the accounting guidance for
variable interest
       entities in ASC 810-10. Your disclosures should explain the primary
facts and
       circumstances that Cycurion has considered in determining that it is the
primary
       beneficiary of SLG.
Information about Cycurion
Company Overview, page 145

3.     We note your response to prior comment 6. As you have not yet completed
your
       obligations under the SLG Assignment Agreement please file this
agreement as an
       exhibit to your registration statement or tell us why it not required to
be filed. 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 164

4.     We note your response to prior comment 7 and reissue our comment. Please
clarify
       how you are applying the qualitative assessment as you disclose that you
apply a
       qualitative approach or one-step qualitative impairment test. Since both
assessments
       are qualitative, please clarify how this policy is consistent with ASC
350-20-35-3A.
       Please clarify your disclosure that "Based on [y]our analysis, the fair
value of
       goodwill exceeds the carrying value" to explain whether that statement
is the result of
       your qualitative assessment or quantitative impairment testing. Please
clarify whether
       you concluded that a quantitative impairment testing was warranted. If
so, consider
       disclosing whether a reporting unit was at risk of recognizing an
impairment. If a
       reporting unit is at risk of recognizing an impairment, consider also
disclosing
       the percentage by which fair value exceeded carrying value as of the
date of the most
       recent test and the amount of goodwill allocated to the reporting unit.
Alternatively,
       you might disclose, if true, that a reporting unit's fair value is
substantially in excess
       of carrying value as of the date of the last impairment test. Refer to
Item 303(b)(3) of
       Regulation S-K.
 November 15, 2024
Page 3

       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