Company: WENNU
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076650
Chunk: 116

Company: WEN Acquisition Corp
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 2
Chunk 116
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 and 15d-15(e) under the Exchange Act. Based
on the foregoing, our Certifying Officers concluded that our disclosure controls and procedures were effective as of the end of the quarterly
period ended June 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.

21

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. For additional risks relating to our operations, other
than as set forth below, see the section titled “Risk Factors” contained in our (i) IPO Registration Statement and (ii) Quarterly
Report on Form 10-Q for the quarterly period ended March 31, 2025, as filed with the SEC on June 27, 2025. Any of these factors could
result in a significant or material adverse effect on our results of operations or financial condition. Additional risks could arise that
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.

We may seek to extend the Combination Period,
which could reduce the amount held in our Trust Account and have adverse effects on our Company. 

If
we are unable to consummate our initial Business Combination on or before May