Company: WENNU
Filing Date: 2025-03-28
Form Type: DRSLTR
Source: 0001013762-25-004276
Chunk: 0

Company: WEN Acquisition Corp
Filing Date: 2025-03-28
Form: DRSLTR
Chunk 0
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VIA EDGAR

March 28, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, D.C. 20549

Attention: Ruairi Regan and Mary Beth Breslin

Re: WEN Acquisition Corp

Draft Registration Statement on Form S-1

Submitted February 25, 2025

CIK No. 0002057043

Dear Mr. Regan and Ms. Breslin:

WEN Acquisition Corp (the
“Company”) hereby transmits its response to the comment letter received from the staff (the “Staff”)
of the U.S. Securities and Exchange Commission (the “Commission”) on March 24, 2025 relating to the Draft Registration
Statement on Form S-1 (the “Draft Registration Statement”), submitted by the Company to the Commission on February 25,
2025.

For the Staff’s convenience,
we have repeated below the Staff’s comments in bold and have followed each comment with the Company’s response. This letter
will be filed concurrently with the filing of Amendment No. 1 to the Draft Registration Statement (“Amendment No. 1”).

Draft Registration Statement on Form S-1

Cover Page

| 1. | Please describe on the cover page and in the summary the anti-dilution adjustments that may result                                        
 in the issuance of additional securities to the sponsor, its affiliates and promoters in connection with any change in the size of the    
 offering to maintain the number of founder shares at 20% upon the offering’s consummation. We note your disclosure on page 19 that        
 you may increase or decrease the size of the offering pursuant to Rule 462(b) under the Securities Act. Please disclose on the cover page 
 whether and the extent to which these securities issuances may result in a material dilution of the purchaser’s equity interests,         
 as required by Items 1602(a)(3) of Regulation S-K.                                                                                        |

: In response to the Staff’s comment,
the Company has revised the disclosure on the cover page, and pages 12 through 14 and 114 of Amendment No. 1.

Proceeds to be held in trust account, page 22

| 2. | Please reconcile the disclosure in this section that funds held in the trust account may be released                                     
 to pay taxes with the disclosure on page 51 that funds may be released to pay certain other expenses and on