Company: WENNU
Filing Date: 2025-03-28
Form Type: DRSLTR
Source: 0001013762-25-004276
Chunk: 1

Company: WEN Acquisition Corp
Filing Date: 2025-03-28
Form: DRSLTR
Chunk 1
---
 page 89 which references the 
 release of funds up to $100,000 to pay dissolution expenses.                                                                             |

: In response to the Staff’s comment, the Company has revised the disclosure on pages 24, 53, 66, 126 and 189 of Amendment No. 1.

Conflicts of Interest, page 33

| 3. | We note your disclosure that your sponsor, officers and directors could have conflicts of interest                                         
 in determining whether to present business combination opportunities to you or to any other SPAC with which they may become involved.      
 Please revise your conflicts disclosure to reflect the current involvement of certain members of your management with existing SPACs such  
 as Launch One Acquisition Corp and Launch Two Acquisition Corp and clarify how opportunities to acquire targets are allocated among SPACs. 
 See Items 1602(b)(7) and 1603(b) of Regulation S-K.                                                                                        |

: In response to the Staff’s comment,
the Company has revised the disclosure on page 35 of Amendment No. 1.

Dilution, page 92

| 4. | We refer to your tables beginning on page 92 showing your calculations of net tangible book value presented                           
 in quartile intervals assuming full exercise and no exercise of the over-allotment option. It appears the calculations labeled “With  
 Over-Allotment” are made assuming no exercise of the over-allotment option and the calculations labeled “Without Over-Allotment”      
 are made assuming full exercise of the over-allotment option. Please reconcile and revise your presentation throughout your filing to 
 properly label the assumptions used in your calculations.                                                                             |

: In response to the
Staff’s comment, the disclosures on pages 95 and 96 of Amendment No. 1 have been revised.

| 5. | Please expand your disclosure outside the table to highlight that you may need to issue additional                                            
 securities as you intend to seek an initial business combination with a target company with an enterprise value greater than the net proceeds 
 of the offering and the sale of private placement warrants, as stated on page 10 of your prospectus.                                          |

: In response to the Staff’s comment,
the disclosures on page 94 of Amendment No. 1 have been revised.

SPAC Experience, page 101

| 6. | For each of the SPAC business combinations referenced in this section please revise to disclose the               
 financing needed for the transactions. Also, disclose the level of redemptions for FTAC Olympus