TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 7, 2022 Manish Jhunjhunwala Chief Executive Officer WinVest Acquisition Corp. 125 Cambridgepark Drive, Suite 301 Cambridge, MA 02140 Re: WinVest Acquisition Corp. Preliminary Proxy Statement on Schedule 14A Filed October 28, 2022 File No. 001-40796 Dear Manish Jhunjhunwala: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response and any amendments you may file in response to this comment, we may have additional comments. Preliminary Proxy Statement on Schedule 14A filed October 28, 2022 General 1. With a view toward disclosure, please tell us whether your sponsor is, is controlled by, or has substantial ties with a non-U.S. person. If so, also include risk factor disclosure that addresses how this fact could impact your ability to complete your initial business combination. For instance, discuss the risk to investors that you may not be able to complete an initial business combination with a U.S. target company should the transaction be subject to review by a U.S. government entity, such as the Committee on Foreign Investment in the United States (CFIUS), or ultimately prohibited. Disclose that as a result, the pool of potential targets with which you could complete an initial business combination may be limited. Further, disclose that the time necessary for government review of the transaction or a decision to prohibit the transaction could prevent you from completing an initial business combination and require you to liquidate. Disclose the consequences of liquidation to investors, such as the losses of the investment opportunity Manish Jhunjhunwala WinVest Acquisition Corp. November 7, 2022 Page 2 in a target company, any price appreciation in the combined company, and the warrants, which would expire worthless. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Melanie Singh at 202-551-4074 or James Lopez at 202-551-3536 if you have any questions. Sincerely, FirstName LastNameManish Jhunjhunwala Division of Corporation Finance Comapany NameWinVest Acquisition Corp. Office of Real Estate & Construction November 7, 2022 Page 2 cc: Matthew L. Fry, Esq. FirstName LastName