<?xml version="1.0" encoding="UTF-8"?><!-- Generated by Broadridge Transform (tm) - http://www.broadridge.com --><!-- Created: Fri May 15 10:55:52 UTC 2026 --><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:common="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001512805</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Ordinary shares, $0.0001 par value per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0002020385</issuerCik>
        <issuerName>Tavia Acquisition Corp.</issuerName>
        <issuerCusips>
          <issuerCusipNumber>G86880104</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <common:street1>850 Library Avenue</common:street1>
          <common:street2>Suite 204</common:street2>
          <common:city>Newark</common:city>
          <common:stateOrCountry>DE</common:stateOrCountry>
          <common:zipCode>19711</common:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Westchester Capital Management, LLC</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>33712</soleVotingPower>
        <sharedVotingPower>646288</sharedVotingPower>
        <soleDispositivePower>33712</soleDispositivePower>
        <sharedDispositivePower>646288</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>680000</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>5.91</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <comments>* Based on 11,500,000 Shares outstanding as of March 16, 2026, as reported in the Issuer's Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 16, 2026.</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Virtus Investment Advisers, LLC</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>646288</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>646288</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>646288</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>5.62</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <comments>* Based on 11,500,000 Shares outstanding as of March 16, 2026, as reported in the Issuer's Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 16, 2026.

The amounts reported on this page are also included in the amounts reported by Westchester Capital Management, LLC on this Schedule 13G.</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>The Merger Fund</reportingPersonName>
      <citizenshipOrOrganization>MA</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>625033</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>625033</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>625033</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>5.44</classPercent>
      <typeOfReportingPerson>IV</typeOfReportingPerson>
      <comments>* Based on 11,500,000 Shares outstanding as of March 16, 2026, as reported in the Issuer's Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 16, 2026.

The amounts reported on this page are also included in the amounts reported by Virtus Investment Advisers, LLC on this Schedule 13G.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Tavia Acquisition Corp.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>850 Library Avenue, Suite 204 Newark, DE 19711</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>This statement is being filed jointly by the following (each, a "Reporting Person," and collectively, the "Reporting Persons"): Westchester Capital Management, LLC ("Westchester"), a Delaware limited liability company, Virtus Investment Advisers, LLC ("Virtus"), a Delaware limited liability company, and The Merger Fund ("MF"), a Massachusetts business trust.

Virtus, a registered investment adviser, serves as the investment adviser to MF, The Merger Fund VL ("MF VL"), and Virtus Westchester Credit Event Fund ("CEF"). Westchester, a registered investment adviser, serves as sub-advisor to each of MF, MF VL, CEF and JNL Multi-Manager Alternative Fund ("JARB", together with MF, MF VL, and CEF, the "Funds").  The Funds directly hold Ordinary Shares of the Company for the benefit of the investors in those Funds.  Mr. Roy Behren and Mr. Michael T. Shannon each serve as Co-Presidents of Westchester.</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Westchester Capital Management, LLC
100 Summit Lake Drive, Valhalla, NY 10595

Virtus Investment Advisers, LLC
One Financial Plaza, Hartford, CT 06103

The Merger Fund
101 Munson Street, Greenfield, MA 01301-9683</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Each of Westchester and Virtus are organized under the laws of the State of Delaware. MF is organized under the laws of the State of Massachusetts.</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
        <typeOfPersonFiling>IV</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>Westchester Capital Management, LLC: 680,000

Virtus Investment Advisers, LLC: 646,288

The Merger Fund: 625,033</amountBeneficiallyOwned>
        <classPercent>Westchester Capital Management, LLC: 5.91%

Virtus Investment Advisers, LLC: 5.62%

The Merger Fund: 5.44%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>Westchester Capital Management, LLC: 33,712

Virtus Investment Advisers, LLC: 0

The Merger Fund: 0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>Westchester Capital Management, LLC: 646,288

Virtus Investment Advisers, LLC: 646,288

The Merger Fund: 625,033</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>Westchester Capital Management, LLC: 33,712

Virtus Investment Advisers, LLC: 0

The Merger Fund: 0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>Westchester Capital Management, LLC: 646,288

Virtus Investment Advisers, LLC: 646,288

The Merger Fund: 625,033</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Westchester Capital Management, LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ CaSaundra Wu</signature>
        <title>Chief Compliance Officer</title>
        <date>05/15/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Virtus Investment Advisers, LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Chetram Persaud</signature>
        <title>Chief Compliance Officer</title>
        <date>05/15/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>The Merger Fund</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Daphne Chisolm</signature>
        <title>Vice President, Counsel and Assistant Secretary</title>
        <date>05/15/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
