# EDGAR Filing Document

**Accession Number:** 0002104260
**File Stem:** 0001193125-26-177678
**Filing Date:** 2026-4
**Character Count:** 2124
**Document Hash:** cc8398fd28cb40664fc30d9fcf63b55d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-177678.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001193125-26-177678

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260424

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** West Enclave Merger Corp.
- **CENTRAL INDEX KEY:** 0002104260
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** C. CALDERON DE LA BARCA 22
- **STREET 2:** C/O WEST ENCLAVE MERGER CORP.
- **CITY:** CIUDAD DE MEXICO
- **PROVINCE COUNTRY:** O5
- **ZIP:** 11540
- **BUSINESS PHONE:** 345.949.4900

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** C. CALDERON DE LA BARCA 22
- **STREET 2:** C/O WEST ENCLAVE MERGER CORP.
- **CITY:** CIUDAD DE MEXICO
- **PROVINCE COUNTRY:** O5
- **ZIP:** 11540

**West Enclave Merger Corp.** 

**C. Calderón de la Barca 22** 

**Ciudad de Mexico** 

**11540 Mexico** 

April 24, 2026

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **RE:** | **West Enclave Merger Corp. (the "Company")**  |

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**Registration Statement on Form S-1**

<u>**(File No. 333- 294139) (the "Registration Statement")**</u>

Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on April 28, 2026, or as soon thereafter as practicable.

[Signature page follows]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **WEST ENCLAVE MERGER CORP.** | **WEST ENCLAVE MERGER CORP.** |
| By: | /s/ Emilio Mahuad Quijano |
|  | Name: Emilio Mahuad Quijano |
|  | Title: Co-Chief Executive Officer |

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