Western Acquisition Ventures Corp

We have identified material weaknesses in our internal control over financial reporting relating to our inadequate control for failure to timely file this Form 10-Q. If we are unable to develop and maintain an effective system of internal control over financial reporting, we may not be able to accurately report our financial results in a timely manner, which may adversely affect investor confidence in us and materially and adversely affect our business and operating results.

We have identified a material weakness in our internal controls over financial reporting relating to our inadequate control for failure to timely file this Form 10-Q.

Effective internal controls are necessary for us to provide reliable financial reports and prevent fraud. To respond to the material weakness we identified, we plan to incorporate enhanced communication and documentation procedures between our operations team and the individuals responsible for preparation of financial statements, as described in Part II, Item 9A: Controls and Procedures included in our annual report filed on April 26, 2024 with the SEC on Form 10-K for the year ended December 31, 2023. We continue to evaluate steps to remediate the material weakness. These remediation measures may be time consuming and costly and there is no assurance that these initiatives will ultimately have the intended effects.

See the Company’s registration statement on Form S-4, as amended, filed with the SEC on November 1, 2024, which is incorporated herein by reference.