Company: WENNU
Filing Date: 2025-03-28
Form Type: DRSLTR
Source: 0001013762-25-004276
Chunk: 2

Company: WEN Acquisition Corp
Filing Date: 2025-03-28
Form: DRSLTR
Chunk 2
---
 Acquisition Corp. |

: In response to
the Staff’s comment, the disclosures on pages 3 through 4 and 104 through 105 of Amendment No. 1 have been revised.

Restrictions on Transfers of Founder Shares and Private Placement Warrants, page 147

| 7. | Please reconcile your disclosure in this section regarding the transfer of securities by Cantor Fitzgerald with the disclosure 
 on pages 13 and 112.                                                                                                           |

: In response to the Staff’s comment,
the disclosures on page 150 of Amendment No. 1 have been revised.

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We thank the Staff for its review of the foregoing.
If you have further comments, please feel free to contact to our counsel, Stuart Neuhauser at sneuhauser@egsllp.com or by telephone at
(212) 370-1300.

| Sincerely,              |
| /s/ Julian Sevillano    |
| Julian Sevillano        
 Chief Executive Officer |

cc: Ellenoff Grossman & Schole LLP

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