Western Acquisition Ventures Corp.
42 Broadway, 12th Floor
New York, NY 10004
January 7, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ameen Hamady and Wilson Lee
| Re: | Western Acquisition Ventures Corp. | |
| Registration Statement on Form S-1, as amended | ||
| Filed October 20, 2021 | ||
| File No. 333-260384 |
Dear Ameen Hamady and Wilson Lee:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Western Acquisition Ventures Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Tuesday, January 11, 2022, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Stephen Christoffersen | |
| Stephen Christoffersen | |
| Chief Executive Officer |
| cc: | Reed Smith LLP Sullivan & Worcester LLP |
