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    Amendment: Western Acquisition Ventures Corp. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits

    7/15/24 8:38:57 AM ET
    $WAVS
    EDP Services
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    false 0001868419 0001868419 2024-07-10 2024-07-10 0001868419 wavs:UnitsEachConsistingOfOneShareOfCommonStockAndOneRedeemableWwarrantMember 2024-07-10 2024-07-10 0001868419 us-gaap:CommonStockMember 2024-07-10 2024-07-10 0001868419 wavs:RedeemableWwarrantsEachExercisableForAShareOfCommonStockAtAnEexercisePriceOfDollar11.50PerShareMember 2024-07-10 2024-07-10 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

     

     

    UNITED STATES

    SECURITIES AND EXCHANGE COMMISSION

    WASHINGTON, DC 20549

     

    FORM 8-K/A

     

    CURRENT REPORT PURSUANT

    TO SECTION 13 OR 15(D) OF THE

    SECURITIES EXCHANGE ACT OF 1934

     

    Date of report (Date of earliest event reported): July 10, 2024

     

    WESTERN ACQUISITION VENTURES CORP.

    (Exact Name of Registrant as Specified in Its Charter)

     

    Delaware   001-41214   86-3720717
    (State or other jurisdiction   (Commission   (IRS Employer
    of incorporation)   File Number)   Identification No.)

     

    42 Broadway, 12th Floor    
    New York, NY   10004
    (Address of principal executive offices)   (Zip Code)

     

    Registrant’s telephone number, including area code: (310) 740-0710

     

    Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

     

    ¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
    ¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
    ¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
    ¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

     

    Securities registered pursuant to Section 12(b) of the Act:

     

    Title of each class   Trading
    Symbol
      Name of each exchange on
    which registered
    Units, each consisting of one share of common stock and one redeemable warrant   WAVSU   The NASDAQ Stock Market LLC
    Common stock, par value $0.001 per share   WAVS   The NASDAQ Stock Market LLC
    Redeemable warrants, each exercisable for a share of common stock at an exercise price of $11.50 per share   WAVSW   The NASDAQ Stock Market LLC

     

    Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

     

    Emerging growth company x

     

    If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

     

     

     

      

     EXPLANATORY NOTE

     

    This Amendment No. 1 on Form 8-K/A (the “Amendment”) amends the Current Report on Form 8-K filed by Western Acquisition Ventures Corp. (the “Company”) with the Securities and Exchange Commission on July 12, 2024 (the “Original Form 8-K”). The Amendment is being filed to furnish the letter of Marcum LLP (“Marcum”) to the U.S. Securities and Exchange Commission stating that Marcum agrees with the disclosures in Item 4.01 in the Original Form 8-K. A copy of Marcum’s letter, dated July 12, 2024, is filed as Exhibit 16.1 to this Amendment.

      

    ITEM 9.01. Financial Statements and Exhibits.

     

    (d) Exhibits

     

    Exhibit No.   Description
    16.1   Letter from Marcum LLP to the U.S. Securities and Exchange Commision, dated July 12, 2024
    104   Cover Page Interactive Data File (embedded within the Inline XBRL document)

     

     

     

       

    SIGNATURES

     

    Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

     

      WESTERN ACQUISITION VENTURES CORP.
         
    Date: July 15, 2024 By: /s/ James P McCormick
        James P. McCormick, President and CEO

     

     

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