Company: WENNU
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109353
Chunk: 112

Company: WEN Acquisition Corp
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 2
Chunk 112
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 of September 30, 2025.

We do not expect that our disclosure controls
and procedures will prevent all errors and all instances of fraud. Disclosure controls and procedures, no matter how well conceived and
operated, can provide only reasonable, not absolute, assurance that the objectives of the disclosure controls and procedures are met.
Further, the design of disclosure controls and procedures must reflect the fact that there are resource constraints, and the benefits
must be considered relative to their costs. Because of the inherent limitations in all disclosure controls and procedures, no evaluation
of disclosure controls and procedures can provide absolute assurance that we have detected all our control deficiencies and instances
of fraud, if any. The design of disclosure controls and procedures also is based partly on certain assumptions about the likelihood of
future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Changes in Internal Control over Financial
Reporting

Not applicable.

26

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

To the knowledge of our Management, there is
no material litigation currently pending or contemplated against us, any of our officers or directors in their capacity as such or against
any of our property.

Item 1A. Risk Factors.

As a smaller
reporting company under Rule 12b-2 of the Exchange Act, we are not required to include risk factors in this Report. However, for
risks relating to our operations, see the section titled “Risk Factors” contained in our (i) IPO Registration Statement
and (ii) Quarterly Reports on Form 10-Q for the quarterly period ended March 31, 2025 and June 30, 2025, as filed with the SEC on June
27, 202 and August 14, 2025, respectively. As of the date of this Report, there have been no material changes with respect to those risk
factors , other than as set forth below. Any of these previously disclosed risk factors could
result in a significant or material adverse effect on our results of operations or financial condition. Additional risks not presently
known to us or that we currently deem immaterial may also affect our ability to consummate an initial Business Combination. We may disclose
changes to such risk factors or disclose additional risk factors from time to time in our future filings with the SEC.

There is substantial doubt about our ability
to continue as a “going concern.”

In connection with our assessment of going concern
considerations under applicable accounting standards