December 10, 2024

James McCormick
Chief Executive Officer
Western Acquisition Ventures Corp.
42 Broadway, 12th Floor
New York, NY 10004

       Re: Western Acquisition Ventures Corp.
           Preliminary Proxy Statement on Schedule 14A
           Filed December 4, 2024
           File No. 001-41214
Dear James McCormick:

       We have reviewed your filing and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Preliminary Proxy Statement on Schedule 14A
Proposal 1: The Charter Amendment Proposal, page 18

1.     We note that you are seeking to extend your termination date to April
11, 2025, a date
       which is 39 months from your initial public offering. We also note that
you are
       currently listed on Nasdaq and that Nasdaq Rule 5815 was amended
effective October
       7, 2024 to provide for the immediate suspension and delisting upon
issuance of a
       delisting determination letter for failure to meet the requirement in
Nasdaq Rule IM
       5101-2(b) to complete one or more business combinations within 36 months
of the
       date of effectiveness of its IPO registration statement. Please revise
to state that your
       securities will face immediate suspension and delisting action once you
receive a
       delisting determination letter from Nasdaq after the 36-month window
ends on
       January 11, 2025. Please disclose the risks of non-compliance with this
rule, including
       that under the new framework, Nasdaq may only reverse the determination
if it finds
       it made a factual error applying the applicable rule. In addition,
please also disclose
       the consequences of any such suspension or delisting, including that
your stock may
       be determined to be a penny stock and the consequences of that
designation, that you
       may no longer be attractive as a merger partner if you are no longer
listed on an
 December 10, 2024
Page 2

       exchange, any potential impact on your ability to complete an initial
business
       combination, any impact on the market for your securities including
demand and
       overall liquidity for your securities, and any impact on securities
holders due to your
       securities no longer being considered    covered securities.
        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 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